Question 9 - When does goods become liable to confiscation under the provisions of CGST/SGST Act? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 9. When does goods become liable to confiscation under the provisions of CGST/SGST Act? Ans. As per section 130 of SGST/SGST Act, goods become liable to confiscation when any person does the following: (i) supplies or receives 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.