Check posts under GST Regime
Check posts hamper smooth movement of goods in India and is regressive in nature. Section 80 of Revised Model GST Law indicate that there will be check post even after GST regime in India. Section 80 is reproduced below :-
Inspection of goods in movement
(1) The Central or a State Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount to carry with him such documents as may be prescribed and also to carry with him such devices in such manner as may be prescribed in this behalf.
(2) The details in documents required to be carried under sub-section (1) shall be validated in the 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 aforesaid documents and devices for verification, and the said person shall be liable to produce the documents and devices and also allow inspection of goods.
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