Chapter III - Levy and collection of tax
Section 6A
Section 6A: Non-recovery after a general practice
Section 6A lets the Government, on GST Council recommendation, notify that IGST not levied or short-levied under a generally prevalent practice need not be recovered. The relief exists only to the extent an operative notification directs.
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Need advice on Section 6A?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Notwithstanding anything contained in this Act, if the Government is satisfied that—
(a) a practice was, or is, generally prevalent regarding levy of integrated tax (including non-levy thereof) on any supply of goods or services or both; and
(b) such supplies were, or are, liable to— (i) integrated tax, in cases where according to the said practice, integrated tax was not, or is not being, levied; or (ii) a higher amount of integrated 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 integrated tax payable on such supplies, or, as the case may be, the integrated 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 integrated tax was not, or is not being, levied, or was, or is being, short-levied, in accordance with the said practice.
Introduction
Inserted with effect from 1 November 2024, Section 6A addresses a systemic tax practice, including non-levy, where the statute would otherwise require IGST or a higher IGST amount. It gives the Government a power to issue relief; it does not automatically forgive every historical short payment.
Key takeaways
General practice is the trigger
The Government must be satisfied that a practice concerning IGST levy or non-levy was or is generally prevalent for a supply category.
Notification controls relief
On the Council's recommendation, the Government may direct by Official Gazette notification that all or part of the otherwise payable IGST need not be paid for the supplies covered by that practice.
Match supply and period
A business must match the notification's supply description, period and scope; Section 6A alone is not a self-executing waiver.
What the Government must find
The statutory conditions look at a generally prevalent practice of levying or not levying IGST and a difference between that practice and the legal tax that was or is payable. The difference may be the entire IGST where none was charged, or the excess where a lower amount was charged.
Effect of a Section 6A notification
If the Government acts on the GST Council's recommendation, its Gazette notification can direct that the whole tax or the excess tax attributable to that practice need not be paid on covered supplies. Read the exact notification before calculating any non-recovery amount.
The provision concerns a category-wide general practice. A single taxpayer's mistake does not, by itself, establish the statutory trigger.
How to evaluate a potential claim
Identify the supply, tax period, prevailing treatment and the current legal IGST position. Then locate an operative Section 6A notification and compare its wording to the actual transaction.
Keep invoices and tax records showing the practice applied. If no relevant notification covers the supply, ordinary tax obligations and remedies must be considered.
Practical checklist
Do
- Locate the actual Gazette notification before relying on Section 6A.
- Check the description of supplies, period and amount of tax the notification directs not to recover.
- Retain transaction records and evidence of the generally prevalent treatment.
Frequently asked questions
Does Section 6A automatically cancel unpaid IGST?
No. It empowers the Government to issue a non-recovery notification. The notification's terms determine the covered relief.
Can it cover tax charged at too low an amount?
Yes. The section contemplates both non-levy and short levy compared with the otherwise payable IGST, subject to a notification.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026