Section 90 – Draft-Bills-Reports – OFFENCES AND PENALTIES – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 90 – 90. Confiscation of goods and/or conveyances and levy of penalty (1) If any person – (i) supplies or receives any goods in contravention of any of the provisions of this Act or 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 of this Act or rules made thereunder with intent to evade payment of tax; or (v) uses any conveyance as a means of tr
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to pay in lieu of confiscation such fine as the said officer thinks fit: PROVIDED that such fine shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: PROVIDED FURTHER that the aggregate of such fine and penalty leviable shall not be less than the amount of penalty leviable under sub-section (1) of section 89: PROVIDED ALSO that where any such conveyance is used for the carriage of the goods or passengers for hire, the owner of the conveyance shall be given an option to pay in lieu of the confiscation of the conveyance a fine equal to the tax payable on the goods being transported thereon. (3) Where any fine in lieu of confiscation of goods or conveyance is imposed under sub-section (2), the owner of
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