Who can apply for settlement?
Question 6
Bill
Settlement Commission
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 6. Who can apply for settlement?
\nAns As per section 15 of the IGST Act, any taxable person can apply for settlement of a case in relation to which he has been issued one or more show cause notice(s) under the IGST Act and the same is pending before the adjudicating authority or the First Appellate Authority.
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