section 68
Inspection of goods in movement
The Chhattisgarh Goods and Services Tax Act, 2017Chapter XIV INSPECTION, SEARCH, SEIZURE AND ARREST
(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 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 allow the inspection of goods.
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