Inspection of Goods in Movement [ Section 68 Read with Rule 138 ] - GST Ready Reckoner - GST

Section 68 Inspection of Goods in Movement The central or state govt. may require the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount to carry with him such documents as may be prescribed and also to carry such devices with him in such manner as may be prescribed in this behalf. [E-way Bill for goods worth 50,000 or more]. [Section 68(1)] Where any conveyance referred to in section 68(1) is intercepted by the proper officer (Inspector) at any place , he may require the person in charge of the said conveyance to produce the aforesaid documents and devices for verification, and the said person shall be liable to produce the documents and devices and also allow inspection of goods. [Section 68(2)] Note:- Refer the chapter of E-Way bill Section 68 to be read with Rule 138 , 138A , 138B , 138C , 138D 138 E for detailed understanding (E Way Bill Provisions )