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<h1>Transporting Goods? Know Section 68: Carry Required Documents for High-Value Shipments to Ensure Compliance and Avoid Penalties.</h1> Under Section 68 of the CGST/SGST Act, the person in charge of a vehicle transporting goods with a value exceeding a specified threshold must carry a prescribed document. This requirement ensures compliance with regulations governing the transport of taxable goods, facilitating inspection, search, seizure, and arrest processes if necessary.