Answer

1. F

   Facts

   An officer can stop a vehicle and verify documents. The officer records a statement in MOV-01 and an inspection order in MOV-02. A summary report must be uploaded in Part A of EWB-03 within 24 hours, and the final report within 3 days.

2. P

   Provisions and law

   • Rule 138B, CGST Rules 2017Commissioner may authorise officers to intercept and verify e-way bills
   • Rule 138C, CGST Rules 2017Summary report within 24 hours and final report within 3 days of inspection
   • Rule 138D, CGST Rules 2017Transporter can upload a complaint in EWB-04 if a vehicle is held more than 30 minutes
3. A

   Analysis

   If the vehicle is detained for over 30 minutes without reason, the transporter can file EWB-04 on the portal. Example: a truck is held for two hours at a checkpoint with valid papers; filing EWB-04 creates a record. Once a vehicle is physically verified, no further check is to be done in the same State unless there is specific information of evasion.

4. C

   Conclusion

   1. 1Show invoice and e-way bill to the officer
   2. 2Ask for MOV-01 and MOV-02 copies
   3. 3File EWB-04 if held more than 30 minutes without reason
   4. 4Inform the supplier and recipient

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.