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

The Central Goods and Services Tax Act, 2017

Chapter-XIV Inspection, Search, Seizure and Arrest

Section 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.

(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^c1 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.

c2. Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. [Circular No. 41/15/2018-GST dated 13.04.2018]

c3. For in case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in the some cases and for penalty for every consignment, refer Circular No. 64/38/2018-GST dated 14.09.2018.