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 138C, verbatim (show)
1[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 twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
2[Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period Not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.]
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, No further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently.
1. Substituted by Notification No.12/2018-C.T., dated 07.03.2018.
2. Inserted vide Notification No. 28/2018- CT dated 19.06.2018.
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.
Summary report deadline 138C(1) and Explanation
Questions to answer on the file3 questions
Final report ordinary deadline 138C(1) and Explanation
Questions to answer on the file2 questions
Final report discretionary extension 138C(1) proviso
Questions to answer on the file6 questions
Bar on repeat physical verification 138C(2)
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 2 footnotes. 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] |
| 2 | Inserted vide Notification No. 28/2018- CT dated 19.06.2018.[3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Rule 138B | this provision requires Rule 138B | 138C(2): "physical verification of goods" |
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. 49/23/2018-GST | 21 June 2018 | Seeks to modify Circular No. 41/15/2018-GST |
Notifications (3)
| 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. 28/2018-Central Tax | 19 June 2018 | Notification issued for amending the CGST Rules, 2017 |
| Notification No. 12/2018-Central Tax | 7 March 2018 | Second Amendment (2018) to CGST Rules |
Unsettled questions
The words of Rule 138C do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What circumstances warrant the discretionary extension of the final report under Rule 138C(1)?
- What makes the shown cause sufficient for extending the Rule 138C final-report deadline?
See also
- Rule 138B of the CGST Rules, 2017: verification of documents and conveyances
- Rule 138D of the CGST Rules, 2017: facility for uploading information regarding detention of vehicle
References
- Central Board of Indirect Taxes and Customs. "Rule 138C. Inspection and verification of goods". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. 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.
- Notification No. 28/2018-Central Tax, dated 19 June 2018: Notification issued for amending the CGST Rules, 2017. Cited in CBIC footnote 2.
External links
- CGST Rules, 2017, Rule 138C on the CBIC tax information portal