Section 8A is being inserted in the GST (Compensation to States ) Act, so as to empower the Government to regularize non –levy or short levy of cess where it is found that such non levy or short levy was a result of general practice.
Regularisation of cess shortfalls where non levy arose from general practice allows government to sanction corrective levy.
Section 8A empowers the government to regularize cases of non-levy or short-levy of the compensation cess where such under-collection arose from a prevailing general practice, providing an administrative mechanism to treat practice-driven cess shortfalls as regularizable liabilities under the GST compensation framework.
Note: It is a system-generated summary and is for quick reference only.