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    <title>DRAFT – THE INTEGRATED GOODS AND SERVICES TAX ACT, 2016 – PART III</title>
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    <description>Settlement of IGST cases is administered by a National Settlement Commission and State Settlement Commissions presided by judicial chairmen, handling pending proceedings for levy, assessment and collection of IGST. Taxpayers may apply only after furnishing returns, upon receipt of show cause notices or orders pending appeal, disclosing undisclosed liability, accepting and paying additional tax with interest; applications cannot be withdrawn and are subject to prescribed procedural timelines, reports from jurisdictional officers, possible enquiries, conclusive settlement orders not below admitted tax, voidance for fraud, provisional attachment powers, conditional immunity for cooperation, and civil court discovery powers.</description>
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