{"id":76165,"date":"2026-07-17T08:37:26","date_gmt":"2026-07-17T08:37:26","guid":{"rendered":""},"modified":"2026-07-17T08:37:26","modified_gmt":"2026-07-17T08:37:26","slug":"substantial-procedural-compliance-supports-gst-waiver-reconsideration-where-full-tax-was-timely-paid-under-an-incorrect-tax-head","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76165","title":{"rendered":"Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head."},"content":{"rendered":"<p>Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.<br \/>Case-Laws<br \/>GST<br \/>Waiver or exemption provisions require strict compliance with substantive conditions, while substantial compliance may satisfy procedural requirements. Where the full GST liability was paid within the stipulated period but credited under an incorrect tax head because of an uncontroverted clerical error, payment was treated as substantially compliant. The High Court set aside the rejection of the waiver application and remanded it for fresh consideration after a reasonable opportunity, requiring the payment to be credited under the appropriate CGST and SGST heads.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101805\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Substantial procedural compliance supports GST waiver reconsideration where full tax was timely paid under an incorrect tax head.Case-LawsGSTWaiver or exemption provisions require strict compliance with substantive conditions, while substantial complia&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76165","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76165"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76165\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}