Section 68 of CGST Act

Inspection of goods in movement

• Enforced with effect from 1-7-2017.

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)

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)

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.

• See Rules 138 to 138E of the CGST Rules, 2017; and
• Rule 139 of the CGST Rules, 2017; and
• Form Nos. GST EWB-01 to GST EWB-06 and INV-1 of the CGST Rules, 2017.
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• For e-way bill applicable from May 25, 2018 for movement of goods within Chandigarh, see Notification No. 7/2018-Union Territory Tax, dated 18-5-2018.
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• For e-way bill applicable from May 25, 2018 for movement of goods within Dadra and Nagar Haveli, see Notification No. 8/2018-Union Territory Tax, dated 18-5-2018.
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• For e-way bill applicable from May 25, 2018 for movement of goods within Daman and Diu, see Notification No. 9/2018-Union Territory Tax, dated 18-5-2018.
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• For e-way bill applicable from May 25, 2018 for movement of goods within Union Territory of Andaman and Nicobar Islands, see Notification No. 10/2018-Union Territory Tax, dated 21-5-2018.
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• For e-way bill applicable from May 25, 2018 for movement of goods within Lakshadweep, see Notification No. 11/2018-Union Territory Tax, dated 21-5-2018.