EWB-03 is the verification report the proper officer records on the e-way bill system after inspecting a conveyance. Under Rule 138C, a summary goes in Part A within 24 hours of the inspection and the final report in Part B within three days.
Rule 138C provides that once a conveyance has been physically verified in transit in a state or union territory, no further physical verification of that conveyance should be carried out again in the same state or union territory, unless specific information about tax evasion is made available subsequently. If your vehicle is stopped again on the same trip, point to the earlier verification recorded in EWB-03.
The final report records whether a discrepancy was found. Where it shows none, it supports release and can be relied on if any later question is raised about the same movement.
Where it records a discrepancy, it will be read alongside the physical verification report in MOV-04 and will feed into detention and penalty proceedings. Check that the two reports are consistent; inconsistencies can be raised in your reply.
Ask the transporter to note the time and place of each interception. If the summary or final report is not uploaded within the time set in the rule, keep a record of that, as procedural lapses can be relevant in a later reply or appeal. A representative can review the e-way bill history and reports when preparing a reply.
Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.
This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.
We’ll reach you on WhatsApp or call +91 63677 44602. No spam.
WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.