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

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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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