Inspection of goods in movement, Sec 68 of CGST Act, 2017

 

 

Section 68 of CGST Act, 2017 Inspection of goods in movement

 

The below post explains about Inspection of goods in movement under section 68 of CGST Act,2017.

 

Section 68 of CGST Act, 2017 explains Inspection of goods in movement as below: (The amendments if any will also be updated here soon).

 

The extract of Section 68 of CGST Act,2017 quoted below:

 

68 Inspection of goods in movement

 

68. (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.

Inspection of goods in movement, Sec 68 of CGST Act, 2017(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.

 

 

The above information clarifies about Inspection of goods in movement under section 68 of CGST Act,2017.  

 

If you have any comments about Section 68 of CGST Act, 2017 explaining Inspection of goods in movement, share below your thoughts:

 

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