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<h1>Section 68: Transporters Must Carry Required Documents for Goods Verification During Transit</h1> The Maharashtra Goods and Services Tax Act, 2017, under Section 68, mandates that individuals in charge of conveyances transporting goods above a specified value must carry prescribed documents and devices. These documents must be validated in a prescribed manner. If a conveyance is intercepted by a proper officer, the person in charge must produce the required documents and devices for verification and permit the inspection of goods.