Section 68 of CGST Act 2017: Inspection of Goods in Movement

Provisions under Section 68 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Inspection of Goods in Movement”, are as under:

Section 68 of CGST Act 2017: Inspection of Goods in Movement (CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST)

(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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 68 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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One Response

  1. Mansoor Ali

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