Question 11 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. What orders can be passed by the Settlement Commission? Ans. Settlement Commission shall pass an order providing for terms of settlement which shall include: i. the amount of tax, interest, fine or penalty that is payable by the applicant (if this amount is not paid within thirty days or a further extended period of three months, it shall be recovered along with interest as sums due to Central Government in accordance with section 54 of CGST Act ); (section 16) ii. manner in which the sums due under the settlement shall be paid; (section 16) iii. granting immunity from prosecution for any offence under the I
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