Section 68 of CGST Act 2017: Inspection of goods in movement



Quick Summary
Section 68 of the CGST Act 2017 outlines the requirements for individuals in charge of conveyances carrying goods above a certain value to possess specific documents and devices. This section is closely linked to the e-way bill system, detailed under CGST Rule 138, which mandates electronic furnishing of information for goods movement exceeding ₹50,000. The article explains the process of generating e-way bills, their validity, and various scenarios where they are not required.

What does Section 68 say? Section 68 talks about the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be prescribed to carry with him such documents and such devices as may be prescribed. The reference from the GST Law has been described
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