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of <h1>Government Can Waive Uncharged GST Due to Common Practices Under Section 6A of IGST Act, 2017</h1> Section 6A of the Integrated Goods and Services Tax Act, 2017, grants the government the authority to refrain from recovering GST that was not levied or was short-levied due to a generally accepted practice. If such a practice is identified, the government, upon the Council's recommendation, may issue a notification exempting the payment of the integrated tax that was not charged or was undercharged. This provision ensures that businesses are not penalized for following a widespread practice regarding tax levies, as long as it is recognized by the government.
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