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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: ( .....

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s existed for not filing the return(s); (b) the applicant has received a show cause notice for demand of tax or has received an order confirming the demand of tax issued by the IGST officer and the same is pending before the First Appellate Authority .....

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