Section 68 – Inspection of goods in movement of CGST ACT, 2017
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 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.
