Inspection of goods in movement: carriers must carry prescribed documents and devices and allow verification on interception. Section 68 of the Manipur Goods and Services Tax Act empowers the Government to require the person in charge of a conveyance carrying consignments above a ... Summary
Inspection of goods in movement: carriers must carry prescribed documents and devices and allow verification on interception.
Section 68 of the Manipur Goods and Services Tax Act empowers the Government to require the person in charge of a conveyance carrying consignments above a prescribed value to carry specified documents and devices, with validation in the prescribed manner. A proper officer intercepting the conveyance may demand production and verification of those documents and devices, and the person in charge must produce them and allow inspection of the goods.
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