Section 11A - Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

Authority may waive recovery of unpaid or undercharged CGST for supplies under widespread practice on advisory recommendation

Where a practice generally prevalent results in non-levy or short-levy of central goods and services tax on certain supplies, and those supplies were nonetheless liable to tax or to a higher tax than charged under that practice, the competent authority may, on the advisory body's recommendation and by notification, direct that the central tax otherwise payable (or the excess over the amount so charged) need not be recovered for those supplies.