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

Question 8 - Draft-Bills-Reports - Settlement Commission - Goods and Services Tax - Question 8 - Q 8. 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 after recording the reasons that it was satisfied that certain valid circumstance .....

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