Integrated tax recovery waiver for generally prevalent practice allows notification-based relief from non-levy or short-levy situations.

Power to waive recovery of integrated tax may be exercised where the Government is satisfied that a generally prevalent practice existed regarding levy, including non-levy, of integrated tax on supplies of goods or services, and that the supplies concerned were liable to integrated tax, or to a higher amount of integrated tax, than was being levied under that practice. The Government may, on the Council's recommendation and by notification in the Official Gazette, direct that the whole of the integrated tax payable, or the excess over the amount actually levied, need not be paid in respect of such supplies.

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