Chapter XIV - Inspection, search, seizure and arrest
Section 68
Section 68: Inspection of goods in movement
Section 68 allows prescribed document and device requirements for goods consignments in transit and officer verification on interception.
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Need advice on Section 68?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
The Act creates a framework for checking goods in movement. The applicable consignment-value trigger, documents and devices are specified or prescribed separately.
Key takeaways
Consignment condition
The Government may require a conveyance person in charge to carry prescribed documents and devices when consignment value exceeds the specified amount.
Validation
Details of required documents are validated in the prescribed manner.
Interception
A proper officer may require the person in charge to produce the prescribed documents/devices and allow inspection of goods.
Consignment condition
The Government may require a conveyance person in charge to carry prescribed documents and devices when consignment value exceeds the specified amount.
Validation
Details of required documents are validated in the prescribed manner.
Interception
A proper officer may require the person in charge to produce the prescribed documents/devices and allow inspection of goods.
Practical checklist
Do
- Check the current specified value threshold and e-way requirements.
- Carry the prescribed records and device details.
- On interception, retain the verification record.
Avoid
- Assume the power applies without checking its rank, authorisation and statutory conditions.
Frequently asked questions
Does section 68 itself state a universal e-way bill threshold?
No. It delegates the amount and document or device details to the applicable instruments and Rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026