THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 68:
Inspection of goods in movement. (Relevant
Rule 55A &
Rule 138) (Relevant
Updates)
(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.