TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 23 Draft IGST Act: Limits on Settlement Applications, No More Than Twice, Restrictions After Conviction or Case Return.</h1> Section 23 of the Draft Integrated Goods and Services Tax Act, 2016, prohibits individuals from applying for settlement in certain cases. If a person is convicted of an offense under the Act after a settlement order is passed, or if their case is returned to the jurisdictional IGST Officer or First Appellate Authority by the Settlement Commission, they cannot apply for settlement regarding any other matter. Additionally, individuals are limited to availing the settlement facility a maximum of two times under this Chapter.
TaxTMI 
TaxTMI 
