Section 68 of GST – Inspection of goods in movement. Complete Details for GST Section 68 In this section you may find all details for “Inspection of goods in movement” as per GST Act 2017. Detailed Analysis of GST Section 68 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 68. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 68 of GST Act 2017 – Inspection of goods in movement, gst all sections and definitions. Now Check more details from below…..
Section 68 of GST – 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.