Section 61: Inspection of goods in movement:

This section gives power to the Central or State Government to prescribe certain documents (which will be done under Model GST Rules) that must be carried by a person incharge of a conveyance (such as truck, bus etc.) if the conveyance is carrying any consignment of goods of a value of more than fifty thousand rupees. The taxpayer who is putting the goods in a conveyance will generate this document on the common portal and hand over to the person incharge of the conveyance. If a truck is carrying several consignments and the value of an individual consignment is less than fifty thousand rupees but the combined value of different consignments in the truck is more than fifty thousand rupees, no document as prescribed in this section needs to be carried by the person incharge of the truck. However, if a truck is carrying six consignments and out of these two are of a value of more than fifty thousand rupees, the prescribed document will be generated by these two consignors and handed over to the person incharge of the truck. This document will need to be shown upon demand by any officer conducting any checks of vehicles on the road.