GST

Vehicle stopped for checking and inspection forms

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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.

Provisions

Rule 138B, CGST Rules 2017; Rule 138C, CGST Rules 2017; Rule 138D, CGST Rules 2017

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.

Close

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

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