Chapter XIV (Sections 67-72) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Inspection, Search, Seizure and Arrest. Section 68 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Inspection of goods in movement under CGST Act 2017.
Recently, we have discussed in detail section 67 (i.e. Power of inspection, search and seizure) of CGST Act 2017. Today, we learn the provisions of section 68 of the CGST Act 2017. Complete Details of CGST Section 68 – Inspection of goods in movement. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 68 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 68 of CGST Act 2017 read with Central GST Rules 2017.
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.
The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
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.