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of <h1>Applicants Must Meet Conditions for IGST Settlement: File Returns, Acknowledge Tax Over 5L, Pay Under CGST Act Section 36.</h1> Before an application for settlement under the IGST Act can be accepted, the applicant must meet several conditions: they must have filed the required returns unless waived by the Settlement Commission, received a show cause notice or order confirming a tax demand pending before the First Appellate Authority, acknowledged an additional tax amount exceeding five lakh rupees, and paid this additional tax along with the applicable interest under section 36 of the CGST Act.
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