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(0 782) , , 1 - - 2017

rules · 2017 · Bihar

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Parent: The BIHAR GOODS AND SERVICES TAX ACT, 2017 (83cd4c784f174d16ff8def46da842bcba2c59a88)

Text

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Rule TOC

10 · भाि 1939 (श0)
1 · िसत- ब 1 िसत- बर 2017
2 · . बहार माल और ूितः थापत ;कया जाएगा, अथा<त्अथा<त
9 · सAयापन
1 · flrEcj 2017
138 · of the Bihar Goods and Services Tax Rules, 2017 shall be substituted by the following, namely:-
138B · Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all interState and intra-State movement of goods.
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 inspectionand the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
138D · Facility for uploading information regarding detention of vehicle.-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.;