Central Goods and Services Tax Act, 2017
Chapter XIV - Inspection, Search, Seizure and Arrest
Section 68 - Inspection of goods in movement
68. Inspection of goods in movement
(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.
Notifications
- Notification No. 14/2021 - 01-05-2021 - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
- Notification No. 35/2020 - 03-04-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
- Notification No. 09/2023 - 31-03-2023 - Extension of limitation under Section 168A of CGST Act
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
Circulars
- Circular No. 88/07/2019-GST - 01-02-2019 - Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
- Circular No. 64/38/2018-GST - 14-09-2018 - Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding
- Circular No. 49/23/2018-GST - 21-06-2018 - Seeks to modify Circular No. 41/15/2018-GST
- Circular No. 41/15/2018-GST - 13-04-2018 - Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
