Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 130 of CGST Act: Confiscation of Goods for Tax Evasion, Unlawful Transport, and Penalties Explained.</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, Section 130 addresses the confiscation of goods or conveyances and the imposition of penalties for various contraventions. These include supplying or receiving goods to evade tax, failing to account for taxable goods, unregistered supply of taxable goods, and using conveyances for transporting goods unlawfully. Confiscated goods or conveyances may be released upon payment of a fine, which cannot exceed the market value minus the tax. The owner is also liable for any applicable taxes and penalties. Confiscation orders require a hearing, and confiscated items become government property. Officers can dispose of confiscated items if not needed for other proceedings.