Section 68 – Acts – INSPECTION, SEARCH, SEIZURE AND ARREST – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 68 – 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) shall be validated in such manner as may be pr
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