Section 68 of Sikkim GST Act 2017 : Inspection of goods in movement

By | June 1, 2018
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(Last Updated On: June 2, 2018)

Section 68 of Sikkim GST Act 2017

[ Section 68 of Sikkim GST Act 2017 explains Inspection of goods in movement and is covered in  CHAPTER XIV  INSPECTION, SEARCH, SEIZURE AND ARREST ]

[ Enforced with effect from 1-7-2017. ]

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.

The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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