Regularisation of IGST liabilities: Government may relieve payment where general practice caused non-levy or short-levy.

The Government, on the recommendation of the Council and by notification, may direct that integrated tax payable, or the excess tax payable but for a generally prevalent practice of non-levy or lower levy on certain supplies, shall not be required to be paid, provided the Government is satisfied that such a practice was or is generally prevalent and that the supplies were or are liable to integrated tax or a higher amount of integrated tax.

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