Transit checks – Inspection of goods in movement :
The Central or a State 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 as may be prescribed in this behalf – section 68(1) of CGST Act.
The details of documents required under section 68(1) shall be validated in prescribed manner – section 68(2) of CGST Act.
Where any conveyance referred to in section 68(1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce such documents and devices for verification and the said person shall be liable to produce the documents and devices and also allow inspection of goodssection 68(3) of CGST Act.