Para 14.2.12.4 — CAM
CAM
Original Rule Text
14.2.12.4 RECOVERY OF ADVANCE SETTLEMENT OF IGST:
(a) The recovery of advance settlement will be made when there is a shortfall in IGST to meet the settlements to be made to the Centre and States on the basis of returns. No recovery will be made from the centre or the States when there is no shortfall in unsettled IGST in CFI.