Chapter XVII Inspection, Search and Seizure
1[Rule 139 Inspection, search and seizure (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any...
1[Rule 139 Inspection, search and seizure (1) Where the proper officer not below the rank of a Joint Commissioner has reasons to believe that a place of business or any...
1[Rule 138E Restriction on furnishing of information in PART A of FORM GST EWB-01 Notwithstanding anything contained in sub-rule (1) of rule 138, no person (including a consignor, consignee, transporter,...
2[Rule 138D Facility for uploading information regarding detention of vehicle Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said...
2[Rule 138C Inspection and verification of goods (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within...
3[Rule 138B Verification of documents and conveyances (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify...
3[Rule138A Documents and devices to be carried by a person-in-charge of a conveyance (1) The person in charge of a conveyance shall carry- (a) the invoice or bill of supply...
4[Rule138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill (1) Every registered person who causes movement of goods of consignment value exceeding...
Rule 137 4[Omitted] Explanation.- For the purposes of this Chapter, 5[(a)“Authority” means the Authority notified under sub-section (2) of section 171 of the Act;] (b) “Committee” means the Standing Committee...
Rule 136 Monitoring of the order The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by...
Rule 135 Compliance by the registered person Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be...