GST Acts and Rules
CGST Act - Central Goods and Services Tax Act

Section 68 CGST - Inspection of goods in movement

Last updated at Dec. 16, 2024 by

According to Section 68 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.

  2. The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.

  3. Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.