Section 68 : Inspection of goods in movement
(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.
Associated Forms
Related Rules
Rule 138E: Restriction on furnishing of information in PART A of FORM GST EWB-01
Rule 138D: Facility for uploading information regarding detention of vehicle
Rule 138C: Inspection and verification of goods
Rule 138B: Verification of documents and conveyances
Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance
Rule 55A: Tax Invoice or bill of supply to accompany transport of goods
Rule 55: Transportation of goods without issue of invoice
Associated Forms
GST EWB-01, GST EWB-02, GST EWB-03, GST EWB-04, GST EWB-05, GST EWB-06, GST ENR-03, GST INV-1