Question 9 - When does goods become liable to confiscation under the provisions of MGL? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 9. When does goods become liable to confiscation under the provisions of MGL? Ans. As per section 70 of Model GST Law, goods become liable to confiscation when any person does the following: (i) supplies any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax; (ii) does not account for any goods on which he is liable to pay tax under this Act; (iii) supplies any goods liable to tax under this Act without having applied for the registration; (iv) contravenes any of the provisions of the CGST/SGST Act or rules made thereunder with intent to evade payment of tax.