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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XIV  -  INSPECTION, SEARCH, SEIZURE AND ARREST

TaxGPT

Summarize Section 68 by TaxGPT in
  AA   |   Print

Section 68 - Inspection of goods in movement.

68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. (3) Where any conveyanc


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References:

For e way bill applicable from May 25,2018 for movement of goods within Chandigarh see Notification No. 07/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Dadra and Nagar Haveli see Notification No. 08/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Daman and Diu see Notification No. 09/2018 Union Territory Tax dated 18 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within union territory of Andaman and Nicobar Islands see Notification No. 10/2018 Union Territory Tax dated 21 May, 2018
For e way bill applicable from May 25,2018 for movement of goods within Lakshadweep see Notification No. 11/2018 Union Territory Tax dated 21 May, 2018
For procedure for interception of conveyances for inspection of goods in movement an detention release for interception of such goods and conveyances see Circular No. 41/15/2018-GST Central Tax dated 13 Apr, 2018
For clarification with respect to e way bill system see Press Release No. 143 Other dated 31 Mar, 2018
For modification of procedure for interception of conveyances for inspection of hoods in movement and detention release and confiscation of such goods and conveyances as clarified see Circular No. 49/23/2018-GST Central Tax dated 21 Jun, 2018
For issues regarding bill to ship fore way bill see Press Release No. 152 Other dated 23 Apr, 2018
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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).