Question 13 – Draft-Bills-Reports – Settlement Commission – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – Q 13. Who cannot use Settlement Commission? Ans. The following persons cannot avail of the facility of Settlement Commission? i. No person can avail the facility of settlement more than twice. (section 23) ii. A person cannot apply for settlement in any other matter where after passing of a settlement order, a person was convicted of any offence under the IGST Act in r
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