Section 68 – Inspection of Goods in Movement
Section 68 of CGST Act, 2017 – Inspection of Goods in Movement Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 68 Section 68 empowers GST authorities to intercept and inspect goods in movement to ensure that transportation of goods is supported by valid documents and is not intended to evade tax. This section forms the backbone of e-way bill enforcement . 2. Statutory Provision – Section 68 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 under sub-section (1) shall be validated in such manner as may be prescribed. Section 68(3): Where any conveyance is intercepted, the proper officer may require the person in charge to produce the prescribed docu...