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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd Services Tax not levied or short-levied as a result of general practice [ Section 11A, Inserted vide Finance (No. 2) Act, 2024 ] (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024 ] Notwithsta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... higher amount of central tax than what was, or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazet....