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

Section 68 of CGST Act,2017 -Inspection of goods in movement Section 68 of CGST Act,2017 from bare act : (1) The Government may require the

Ankita Khetan

Nov 3, 2017

Last update on Nov 3, 2017

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

Section 68 of CGST Act,2017 from bare act : (1) The Government may require the person in charge of a conveyance carryingany consignment of goods of value exceeding such amount as may be specified to carry withhim such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall bevalidated in such manner as may be prescribed. (3) Where any conveyance referred to in sub-section (1) is intercepted by the properofficer at any place, he may require the person in charge of the said conveyance to producethe documents prescribed under the said sub-section and devices for verification, and thesaid person shall be liable to produce the documents and devices and also allow the inspectionof goods.

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XIV of the CGST Act,2017 covers six sections relating toINSPECTION, SEARCH, SEIZURE AND ARRESTunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 67 :Power of inspection, search and seizure Section 68 :Inspection of goods in movement Section 69 :Power to arrest Section 70 :Power tosummonpersons togive evidenceand producedocuments Section 71 :Access to business premises Section 72 :Officers to assist proper officers