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<h1>Transporters Must Carry Valid Documents Under Delhi GST Act 2017, Sec 68, for Goods Over Specified Value</h1> The Delhi Goods and Services Tax Act, 2017, Section 68, mandates that individuals in charge of transporting goods with a value exceeding a specified amount must carry prescribed documents and devices. These documents must be validated as per prescribed methods. If a conveyance is intercepted by an authorized officer, the person in charge must produce the required documents and devices for verification and permit the inspection of the goods.