Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 11A of the Central Goods and Services Tax Act, 2017 deals with power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. levied as a result of general practice.--- Notwithstanding anything contained in this Act, if the Government is satisfied that--- (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; The Act was enacted on 12 Apr 2017.
1[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---
(a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to,---
(i) central tax, in cases where according to the said practice, central tax was not, or is not being, levied, or
(ii) a higher amount of central tax than what was, or is being, levied, in accordance with the said practice,
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, shortlevied, in accordance with the said practice.]
Section 11A, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Questions about Section 11A
What does Section 11A of the Central Goods and Services Tax Act deal with?
Section 11A of the Central Goods and Services Tax Act is headed "Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice". [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--- (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy the
How do I find court cases under Section 11A of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 11A, section 11A CGST Act, section 11A of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 11A of the Central Goods and Services Tax Act enacted?
Section 11A of the Central Goods and Services Tax Act, cited as CGST Act 11A, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.