Section 68
Inspection of goods in movement.
GST
INSPECTION, SEARCH, SEIZURE AND ARREST
Section 68 of Central Goods And Services Tax Act, 2017
Inspection of goods in movement.
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.
(2) The details of documents required to be carried under sub-section (1) shal
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