Settlement application conditions require return compliance, receipt of a demand notice, acceptance of additional tax and its payment.

Under section 15 of the IGST Act, settlement applications are admissible only if the applicant has filed required returns or obtained a recorded waiver, has received a show cause notice or an order confirming tax demand with the matter pending on first appeal, has accepted an additional tax liability above the statutory threshold, and has paid the accepted additional tax along with interest due under section 36 of the CGST Act.

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