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GST
Home Acts & Rules GST Draft-Bills-Reports Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016 Chapter VIII = SETTLEMENT OF CASES Chapters List This

SETTLEMENT OF CASES - Draft - INTEGRATED GOODS AND SERVICES TAX ACT, 2016 ( IGST Act) - Draft June 2016

Chapter: VIII
SETTLEMENT OF CASES
Section 11 : Definitions
Section 12 : Constitution of National Goods and Services Tax Settlement Commission
Section 13 : Jurisdiction and powers of Settlement Commission
Section 14 : Decisions to be by majority
Section 15 : Application for settlement of cases
Section 16 : Procedure for settlement on receipt of an application under section 15
Section 17 : Power of Settlement Commission to order provisional attachment to protect revenue
Section 18 : Power of Settlement Commission to reopen completed proceedings
Section 19 : Inspection, etc. of reports
Section 20 : Power of Settlement Commission to grant immunity from prosecution and penalty
Section 21 : Power of Settlement Commission to send a case back to the IGST officer
Section 22 : Order of settlement to be conclusive
Section 23 : Bar on subsequent application for settlement in certain cases
Section 24 : Rectification of mistakes by Settlement Commission
Section 25 : Powers of Settlement Commission
Section 26 : Procedure of Settlement Commission
 
 

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