Section 68 Himachal Pradesh GST Act 2017 : Inspection of goods in movement

By | August 20, 2017
(Last Updated On: August 20, 2017)

Section 68 Himachal Pradesh GST Act 2017

( Section 68 Himachal Pradesh GST Act 2017  explains  Inspection of goods in movement  and is covered in CHAPTER-XIV INSPECTION, SEARCH, SEIZURE AND ARREST )

 Inspection of goods in movement

68. (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.

 


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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