GST Jamku AIInspection of goods in movement.
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.
According to Section 68(2), there are specific documents that must accompany goods during transportation. These documents need to be validated in a manner specified by the regulations.
Document Details
The particulars of the documents needed for transportation are outlined in sub-section (1). These details must undergo validation as per the prescribed procedure. This ensures that the necessary paperwork is in order during the movement of goods.
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.
When a vehicle mentioned in subsection (1) is stopped by the authorized officer at any location, they have the authority to ask the person in charge of the vehicle to show the documents specified in subsection (1) for verification. The person in charge must comply by providing the necessary documents and devices for inspection, allowing the examination of the goods.