Section 68: inspection of goods in movement

The power to stop a vehicle, and the limits the rule places on it.

What must be carried

The invoice, bill of supply or delivery challan as applicable to the movement.

A copy of the e-way bill in physical form, or the e-way bill number in electronic form, or mapped to a radio frequency identification device where notified.

Where an invoice reference number has been obtained, it may be produced in lieu of the physical invoice in the manner prescribed.

For an e-invoice, the invoice reference number or the quick response code is the accepted evidence, and officers increasingly verify it electronically.

The limits on the power

The power is to verify the documents and devices, and to inspect the goods where verification requires it, following the procedure in the rules and the forms.

It is not a power to conduct an audit at the roadside, to demand books of account, or to record statements about the taxpayer's general affairs.

Where the verification is complete and no discrepancy is found, the goods must be released, and the release order should be obtained.

Detention beyond the time reasonably required for verification, without an order in MOV-06, should be objected to in writing.

What to do on Monday

1. Carry a printout of the e-way bill even though the number suffices; it prevents roadside arguments.

2. Ensure the invoice reference number is generated before dispatch for every e-invoice consignment.

3. Object in writing to any demand for books of account at the roadside.

4. Obtain the release order when verification is completed without discrepancy.

Questions we are asked on this

Is a physical copy of the e-way bill required?

The number in electronic form is sufficient in the manner prescribed, but carrying a printout avoids a dispute at the roadside.

Can an officer demand books of account at the roadside?

No. The power is confined to the prescribed documents and devices and the goods.

Is a delivery challan enough?

For movements where a challan is the prescribed document, such as job work or movement in semi knocked down condition, yes, along with the e-way bill.

How long can a vehicle be held for verification?

Only for the time reasonably required. Detention requires an order in MOV-06.

Does an e-invoice change the position?

The invoice reference number or the code is the evidence, and officers verify it electronically. Ensure it is generated before dispatch.

In this cluster

• E-way bill law in 2026: generation, validity and the recent portal changes
• Section 129 detention: how to get the truck released today, and the penalty reduced later
• Section 130 confiscation: the conditions and where the department cannot go
• Synergy Fertichem: the line between detention under Section 129 and confiscation under Section 130
• Expired e-way bill in transit: penalty, defence and precedent
• Clerical errors in the e-way bill and Circular 64/38/2018
• Vehicle detention on route deviation
• MOV-01 to MOV-11: the inspection paper trail and what to demand
• Perishable goods and expedited release
• Penalty on the transporter versus the owner of the goods

GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.