Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 138B, verbatim (show)
1[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 the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.]
1. Substituted by Notification No.12/2018-C.T., dated 07.03.2018.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Interception authority 138B(1)
Questions to answer on the file5 questions
RFID readers and verification 138B(2)
Questions to answer on the file4 questions
Physical verification authority 138B(3) and proviso
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted by Notification No.12/2018-C.T., dated 07.03.2018.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 138 | this provision requires Rule 138 | 138B(1): "verify the e-way bill" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (1)
| Number | Date | Subject |
|---|---|---|
| Circular No. 41/15/2018-GST | 13 April 2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
Notifications (4)
| Number | Date | Subject |
|---|---|---|
| Notification No. 38/2023-Central Tax | 4 August 2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
| Notification No. 03/2018-Central Tax | 23 January 2018 | First Amendment 2018, to CGST Rules |
| Notification No. 27/2017-Central Tax | 30 August 2017 | Seeks to further amend the CGST Rules, 2017 |
See also
- Rule 138 of the CGST Rules, 2017: information to be furnished prior to commencement of movement of goods andgeneration of e-way bill
- Rule 138A of the CGST Rules, 2017: documents and devices to be carried by a person-in-charge of a conveyance
- Rule 138C of the CGST Rules, 2017: inspection and verification of goods
References
- Central Board of Indirect Taxes and Customs. "Rule 138B. Verification of documents and conveyances". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- Notification No. 12/2018-Central Tax, dated 7 March 2018: Second Amendment (2018) to CGST Rules. Cited in CBIC footnote 1.
External links
- CGST Rules, 2017, Rule 138B on the CBIC tax information portal