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    <title>INSPECTION OF GOODS IN MOVEMENT UNDER GST LAW (PART 1)</title>
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    <description>Section 68 provides that proper officers may intercept a conveyance carrying consignments in transit to verify prescribed documents and devices; the person in charge must produce those documents and allow inspection. Conveyance inspections may occur during transit without Joint Commissioner authorization, while inspections of business premises require written authorization based on specified suspicions. Rules set monetary thresholds and prescribe the e-way mechanism and digital verification, and delays beyond a short interval permit transporter portal reporting. Deficiencies in documentation can lead to detention, seizure, confiscation and penalties under GST law.</description>
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