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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XIX  -  OFFENCES AND PENALTIES

TaxGPT

Summarize Section 130 by TaxGPT in
  AA   |   Print

Section 130 - Confiscation of goods or conveyances and levy of penalty.

130. (1) 1[Where] any person— (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;


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