GSTplus HelpCenter

The basic objectives of setting up of the Settlement Commission are:-

1. To provide an alternate channel for dispute resolution for the taxpayer;
2. To expedite payment of GST involved in disputes by avoiding costly and time consuming litigation process;
3. To provide an opportunity to tax payers to come clean who may have evaded payment of tax;
4. To serve as a forum for the taxpayer to apply for settlement of their cases, on the basis of true and complete disclosure of their tax liability;
5. To encourage quick settlement of disputes and save the business from the worries of prosecution in certain situations.