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

What are the conditions which must be fulfilled before application for settlement can be accepted?
Question 8
Bill
Settlement Commission
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. 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 retu

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