Like VAT, it is also being provided in GST that government officials can verify and inspect any vehicle.
Along with this, there are some additional provisions are inserted to empower tax payer and enhance transparency in the system.
- Any conveyance may be intercepted only by those officials who are authorized by Commissioner for the same.
- These officials will verify the details of e-way bill and the other relevant information.
- Physical verification of conveyances shall be carried out by only those officers who will be authorized for the same. (i.e. every officer may not be authorized to carry out such physical verification).
- A summary report of every inspection or verification shall be recorded online by such authorized officials within 24 hours from such inspection and final report to be submitted within 3 days of such inspection.
- Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.