Bare ActsThe Maharashtra Goods and Services Tax Act, 2017

Section 68

Inspection of goods in movement.

Amendment status not verified — confirm the current text below against the official source.

( 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 prescribed. ( 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.

Section 68 – The Maharashtra Goods and Services Tax Act, 2017 | DailyLaw.ai