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What should be the contents of the settlement application?


The settlement application should contain full and true disclosure of:

  1. tax Liability which has not been disclosed to the proper officer of IGST;
  2. manner of deriving such tax liability;
  3. additional amount of tax which he accepts to be payable;
  4. other particulars such as misclassification, exemption notification because of which he admits to short payment.
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