Inspection of goods in movement
Section 68, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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If you move goods above the value the Government specifies, the person in charge of the vehicle must carry the prescribed documents and devices – in practice the invoice/delivery challan and the e-way bill. A proper officer may intercept the vehicle anywhere, demand those documents for verification and inspect the goods.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The value threshold is Rs 50,000 of consignment value, set by Rule 138 – the section itself fixes no figure, so a State can and does notify a different intra-State limit.
Rule 138C(2) protects a consignment already physically verified in one State from being stopped again in transit unless there is specific information of evasion – cite it when a vehicle is stopped twice.
Where a vehicle is detained for more than thirty minutes the transporter can record it in FORM EWB-04.
Questions people actually ask
Real questions we get on this provision, answered straight.
Our truck was checked in one State and stopped again in the next.+
Rule 138C(2) bars a second physical verification in transit once a consignment has been verified in a State, unless specific information of tax evasion is available. Produce the earlier EWB-03 report and ask for the specific information to be recorded.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
775 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
COMMERCIAL TAX OFFICER v. M/S AAIZ STEEL
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AMIRUL ISLAM SAYED v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
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HASHMI OVERSEAS LLP THROUGH ITS PARTNER AMIRUL ISLAM SAYED THROUGH ITS POA MOHAMMAD MOIN PATHAN v. PRINCIPAL COMMISSIONER OF GOODS
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M/S. KSM COMPANY v. STATE TAX OFFICER (1), MOBILE SQUAD, (ENFORCEMENT)
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M/S. KSM COMPANY v. STATE TAX OFFICER (3), MOBILE SQUAD-3, ENFORCEMENT 7
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RIHANA W/O FAKRU v. COMMISSIONER OF GOODS AND SERVICE TAX
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SALALUDDIN S/O BADLU v. COMMISSIONER OF GOODS AND SERVICE TAX CENTRAL GST AND CENTRAL EXCISE VADODARA II
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SILVER RUSH EXIM v. STATE TAX OFFICER
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22 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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