Section 68 of GST Act: Inspection of goods in movement

Amended and updated notes on section 68 of CGST Act, 2017. Detail discussion on provisions and rules related to inspection of goods in movement.

Amended and updated notes on section 68 of CGST Act, 2017. Detail discussion on provisions and rules related to inspection of goods in movement.

Chapter XIV (Sections 6772) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 68 of CGST 2017 provides for inspection of goods in movement.

Recently, we have discussed in detail section 67 (Power of inspection, search and seizure) of CGST Act 2017. Today, we learn the provisions of section 68 of Central GST Act 2017.

Section 68 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 68 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIV
Chapter NameInspection, Search, Seizure and Arrest
Section No.68
Section NameInspection of goods in movement
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 68:

  • Rule 55A: Tax Invoice or bill of supply to accompany transport of goods
  • Rule 138: Information to be furnished prior to commencement of movement of goods and generation of e-way bill
    • FORM GST EWB-01: E-Way Bill
    • FORM GST EWB-02: Consolidated E-Way Bill
  • Rule 138A: Documents and devices to be carried by a person-in-charge of a conveyance
  • Rule 138B: Verification of documents and conveyances
  • Rule 138C: Inspection and verification of goods
    • FORM GST EWB-03: Verification Report
  • Rule 138D: Facility for uploading information regarding detention of vehicle
    • FORM GST EWB-04: Report of detention
  • Rule 138E: Restriction on furnishing of information in PART A of FORM GST EWB-01
    • FORM GST EWB-05: Application for unblocking of the facility for generation of E-Way Bill
    • FORM GST EWB-06: Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill

Section 68 of Central GST – Inspection of goods in movement1

Section 68 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 68(1) of CGST Act

Section 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.

Section 68(2) of CGST Act

Section 68(2): The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.

Section 68(3) of CGST Act

Section 68(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.

  1. Section 68 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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