Confiscation of goods or conveyances and levy of penalty Section 130

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..... on (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or (ii) does not account for any goods on which he is liable to pay tax under this Act; or (iii) supplies any goods liable to tax under this Act without having applied for registration; or (iv) contravenes any of the provisions .....

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..... as the said officer thinks fit. However, such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon. FORM GST MOV -10 serves as the notice for consfication of goods conveyance Few Clarifications Circular No. 64/38/2018-GST clarifies that The non-furnishing of information in Part B of FORM GST EWB-01 amounts .....

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