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of <h1>GST Act Section 130: Confiscation Conditions for Tax Evasion, Unregistered Supply, and Invalid E-way Bills Explained</h1> Section 130 of the GST Act outlines the conditions under which goods or conveyances can be confiscated and penalties imposed. These include supplying or receiving goods to evade tax, failing to account for taxable goods, supplying goods without registration, and using conveyances for transport in violation of the Act. The owner may pay a fine instead of confiscation, not exceeding the market value minus tax. FORM GST MOV-10 is used for confiscation notices. Circular No. 64/38/2018-GST states that incomplete e-way bills invalidate the document for road transport, triggering Section 130 provisions, except for short-distance movements within a state.
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