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of <h1>Government May Waive Uncollected GST Cess Due to Common Practices Under Section 8A, Based on Council's Advice.</h1> Section 8A of the Goods and Services Tax (Compensation to States) Act, 2017, grants the government the authority not to recover cess that was not levied or was short-levied due to a generally prevalent practice. If such a practice exists regarding the levy of cess on goods or services, and the government is satisfied with this practice, it may, upon the Council's recommendation, issue a notification in the Official Gazette. This notification can exempt the cess or excess cess from being required on supplies where the cess was not levied or was short-levied according to the practice.
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