Q 370. What are the conditions which must be fulfilled before application for settlement can be accepted?


Ans. As per section 15 of the IGST Act, the following conditions must be fulfilled before an application for settlement of a case can be accepted: (a)  the applicant has furnished the return(s), which he is or was required to furnish under the IGST Act  or  this  requirement  has  been  waived  by the   Settlement   Commission  …

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