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    <title>INSPECTION OF GOODS IN MOVEMENT UNDER GST LAW (PART 2)</title>
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    <description>Movement of goods under GST requires carriage of a prescribed e-way bill generated on the common portal by supplier, recipient or transporter; validation of such documents is online. The e-way bill obligation is applied per consignment-individual consignments exceeding the monetary threshold must be documented even if other consignments in the same vehicle are below the threshold. Proper officers may intercept conveyances, require production of documents and devices and inspect goods; authorised officers have access to business premises subject to written authorisation.</description>
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