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<h1>Section 68 CGST Act: E-way Bill Required for Goods Transport; Rule 138 Covers Validation and Cancellation Procedures</h1> Under the CGST Act, Section 68 mandates that the driver or person in charge of a conveyance carrying goods must possess an E-way bill and prescribed documents. Rule 55A(1) outlines the necessary documents, effective from January 23, 2018. Section 68(2) and Rule 138 detail the validation, generation, and cancellation procedures for E-way bills. Authorized officers have the power to inspect conveyances and documents as per Section 68(3), and the person in charge must assist in the verification and inspection process.