1[Section 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.-
Notwithstanding anything contained in this Act, if the Government is satisfied that—
the Government may, on the recommendation of the Council, by
notification in the Official Gazette, direct that the whole of the
central tax payable on such supplies, or, as the case may be, the
central tax in excess of that payable on such supplies, but for the
said practice, shall not be required to be paid in respect of the
supplies on which the central tax was not, or is not being levied, or
was, or is being, short-levied, in accordance with the said practice.]
1. Inserted by section 116 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.