EMPOWERING SECTION IN GST ACT,2017

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EMPOWERING SECTION IN GST ACT,2017

Sec 68 of CGST/SGST Act 2017 and respective state GST Act empower
government :

Sec 68(1): 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.

Sec 68(2): The details of documents required to be carried under sub-section (1) shall be
validated in such manner as may be prescribed.

Sec 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.

 

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