Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 68, verbatim (show)
* Section 68. Inspection of goods in movement.-
(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.
*Enforced w.e.f. 1st July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
The documents and devices to be carried 68(1)
Questions to answer on the file6 questions
The validation of the details of the documents 68(2)
Questions to answer on the file2 questions
Interception, production and inspection 68(3)
Questions to answer on the file7 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section. | — | 1st July, 2017 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | 68(1) defined by Section 2 clause (87) | 68(1) "as may be prescribed", which s.2(87) makes "prescribed by rules made under this Act on the recommendations of the Council" |
| Section 2 | 68(3) defined by Section 2 clause (91) | 68(3) "is intercepted by the proper officer at any place" |
| Section 129 | this provision requires Section 129 |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 64/38/2018-GST | 14 September 2018 | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding |
| Circular No. 41/15/2018-GST | 13 April 2018 | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. |
| Circular No. 3/03/2017-GST | 5 July 2017 | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. |
Notifications (2)
| Number | Date | Subject |
|---|---|---|
| Notification No. 14/2021-Central Tax | 1 May 2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument |
| Notification No. 35/2020-Central Tax | 3 April 2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument |
Unsettled questions
The words of section 68 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- By what instrument, and by whom, is the amount specified under sub-section (1) of section 68, above which the person in charge of a conveyance must carry the prescribed documents and devices? The sub-section says "such amount as may be specified" and not "as may be prescribed", section 2 defines "prescribed" and does not define "specified", and the sub-section names no authority and no instrument for the specification.
See also
- Section 129 of the CGST Act, 2017: detention, seizure and release of goods and conveyances in transit
- Section 130 of the CGST Act, 2017: confiscation of goods or conveyances and levy of penalty
References
- Central Board of Indirect Taxes and Customs. "Section 68. Inspection of goods in movement". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 68 on the CBIC tax information portal