Section 68: Inspection of goods in movement

Q: What does Section 68 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 68 CGST pertains to "Inspection of goods in movement". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 68 of The Central Goods and Services Tax Act, 2017 (CGST) governs inspection of goods in movement. As verified on 19 May 2026.

Q: Is Section 68 CGST still in force?

Yes, Section 68 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 68 CGST?

धारा 68 CGST is the Devanagari Hindi reference for Section 68 of the The Central Goods and Services Tax Act, 2017. Section 68 of The Central Goods and Services Tax Act, 2017 (CGST) governs inspection of goods in movement. As verified on 19 May 2026.

Q: What is Dhara 68 CGST?

Dhara 68 CGST is the Roman Hindi reference for Section 68 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 68 of The Central Goods and Services Tax Act, 2017 (CGST) governs inspection of goods in movement. As verified on 19 May 2026.

Q: How to cite Section 68 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 68, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 68 (India).

Law on Tips Editorial Board

(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.