94. Inspection and examination of goods, vehicle and documents

(1) The person in charge of a vehicle shall carry with him a copy of transporter e-waybill or transit pass alongwith copy of consignor or consignee e-waybill, tax invoice or a bill of sale or a delivery note or a consignment note indicating the name of the consignor and consignee, the place of dispatch, the place of desination and the description, quantity and value of the goods, in respect of the goods carried by the vehicle and retain with him such documents until the termination of movement of goods.

Provided that, if the officer-in-charge of the check post is satisfied with the reason for not carrying such documents or the ommissions or the defects, as the case may be, he may, after recording his findings, therefor, allow the goods to be transported.

(2) The vehicle shall not be stopped by the officer-in-charge of the check post unless, it is found that the transporter is-

(a) not carrying any e-waybill or transit pass or;

(b) discreparfcy in respect of weight of the goods

mentioned in e-waybill or transit pass.

(3) If the vehicle is stopped by the officer-in-charge fo the check post, the person-in-charge of the vehicle shall allow the officer-in-charge of the check post or barrier to inspect the documents and the goods in order to ensure that the goods are the same goods in description and quantity as mentioned in the e-waybill or as the case may be, transit pass.

(4) Such officer may, thereupon inspect such vehicle and examin goods and documents in relation to the goods or the vehicle. The person-in-charge of a vehicle shall furnish such particulars of the goods and vehicle as may be required and shall render all possible assistance to the said officer in making the examination or inspection.

(5) If the officer-in-charge of the check post or barrier is satisfied that the goods being transported are the same goods both in quantity and description noted in the e-waybill or transit pass, he shall allow the vehicle to move.

(6) If the person in charge of the vehicle transporting any consignment of goods fails to present the e-waybill or transit pass, at the time of entry of such vehicle into the area of a check post, the officer in charge of such check post shall allow him to upload the e-waybill or transit pass and the vehicle with consignment of goods shall remain stationary till the time of presentation of such e-waybill or transit pass.

(7) After e-waybill or transit pass is presented, the officer in charge of such check post shall allow the vehicle to move.

(8) If an inspection of vehicle or examination of goods and the records connected therewith, the officer in charge finds that any consignment of goods or entire goods are not covered by proper documents ar that the documents carried by the person in charge of the vehicle are defective or it is found that there is discrepancy in the goods in respect of description, quantity, or value of goods or any defeat in the records or if any other ommission is detected, such officer shall immediately issue a notice in Form 905 to the said person for submission or revised e-waybill or transit pass.

(9) After submission of revised e-waybill or transit pass, the officer-in-charge of such check post shall allow the vehicle to move.

(10) If the veshicle is carrying perishable goods, then the officer-in-charge of the check post, shall record his findings allow the perishable goods to be transported and transfer the records of any discrepancy of the goods or any defect in the records or any other ommission, to economic intelligence unit of the sales tax department.