Under Section 70 of the CGST Act, goods shall be liable to confiscation if any person :

Under which circumstances can goods be confiscated under CGST/SGST Act?

Ans. Under Section 70 of the CGST Act, goods shall be liable to confiscation if any person:

• supplies or receives any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or

• does not account for any goods in the manner required under the Act, or

• supplies goods that are liable to tax under the Act without applying for registration, or

• uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of CGST/SGST Act (unless used without knowledge of owner)

• contravenes any provision of the Act/Rules with the intention of evading payment of tax.