Hello friends, Greetings for the day in the current article we will discuss about the person in charge under e-way bill. Person in charge means the person in charge of the conveyance through which movement of consignment is taking place. We will also discuss about verification by the goods under transit on the authorization of commissioner.
The person in charge of the conveyance shall carry :-
- The invoice or bill of supply under Rule 55 of CGST Rules 2017 or the delivery challan and
- A copy of the e-way bill in physical form or the e-way bill number in the electronic form or mapped to a radio frequency identification device embedded on to the conveyance.
- In case the movement of goods are taking place through Rail, or by Air or vessel then copy of e-way bill either in physical or electronic form is not required.
- According to rule 138A a registered person may obtain an Invoice reference number from the common portal by uploading on the common portal a tax invoice issued by him in form GST INV-01 and produce the same for verification by the proper officer in lieu of the tax invoice and validity of that reference number is 30 days.
E-WAY BILL – VERIFICATION OF DOCUMENT AND CONVEYANCE
- The commissioner or an officer empowered by him on his behalf may authorize the proper officer to “Intercept” any conveyance to verify the e-way bill in physical or electronic form from all inter state and intra state movement of goods
- According to Rule 138A, commissioner may by notification require a particular class of transporter to obtain unique radio frequency device and get the device embedded on to the conveyance to map the e-way bill and movement of goods according to the e-way bill.
- The commissioner shall get installed radio frequency identification readers installed at places where the verification of movement of goods through vehicle should be done.
- According to 138B proper officer is empowered to do the physical verification of conveyance as authorized by the commissioner.
- In case of receipt of special information of evasion of tax physical verification of the conveyance can also be carried by such other officer after obtaining necessary approval from the commissioner
INSPECTION AND VERIFICATION OF GOODS
- As per Rule 138C summery report would be submitted by the proper officer regarding the inspection of goods in transit and it shall be recorded online by the proper officer in Part A of FORM GST EWB-03, within 24 hours of such inspection. And the final report in Part B of FORM EWB-03 shall be recorded within three days of such inspection. Period of 24 hours or 3 days would be calculated from the midnight of the date on which the vehicle was intercepted.
- Where the physical verification has been done by the proper officer of the goods transported on any conveyance during transit at one place within the state or union territory or in any other state or union territory then no further physical verification can be carried out of the conveyance, unless a specific information relating to evasion of tax is made available.
UPLOADING INFORMATION OF VEHICLE DETAINED
- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes then the transporter may upload the said information in FORM GST EWB-04 on the common portal.
In case of any doubts in the current topic or consultancy in Indirect taxation (GST or CUSTOMS) then you may contact us at firstname.lastname@example.org
Read about TDS on Rent under Section 1941 here