section 68
Inspection of goods in movement- (1) The Government may require the person in charge of a conveyance carrying any
The Andhra Pradesh Goods and Services Tax Act, 2017Tax2017179 of 180 sections available
Statutory text
(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 subsection and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
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