Power to waive recovery of GST where general practice caused non levy or short levy, via government notification.

The Government may, if satisfied that a generally prevalent practice caused non-levy or short-levy of central tax on supplies and that those supplies were or are liable to central tax or a higher amount, recommendatory on the Council and by notification in the Official Gazette, direct that the whole or the excess central tax payable on such supplies shall not be required to be paid in respect of supplies affected by the practice.

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