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Section 68 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
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.
Related Sections
- Section 43: Matching, reversal and reclaim of reduction in output tax liability
- Section 70: Power to summon persons to give evidence and produce documents
- Section 119: Sums due to be paid notwithstanding appeal, etc.
- Section 48: Goods and services tax practitioners
- Section 50: Interest on delayed payment of tax