GST Law: Key Rules on Goods Transit, Inspection, and Release Under Sections 68 & 129 of CGST Act 2017.

The provisions for inspection, detention, seizure, and release of goods and conveyances in transit under the GST law are outlined in Sections 68 and 129 of the CGST Act, 2017. Section 68 mandates that persons in charge of conveyances carrying goods must carry specific documents or devices for verification by authorities. Section 129 details the detention or seizure of goods and conveyances that contravene the Act, along with procedures for their release upon payment of tax, penalties, or providing security equivalent to the tax and penalty. These sections ensure compliance during the transit of goods.