Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 11A, verbatim (show)
Section 11A
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—
(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, 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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file2 questions
A generally prevalent practice 11A(a) and (b)
Questions to answer on the file3 questions
The direction the operative words of section 11A
Questions to answer on the file2 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Inserted by section 116 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 73 | Section 73 and S74 overridden by this provision | a direction under this section removes the obligation to pay, and so the ground of a demand |
| Section 9 | this provision 11A(b) requires Section 9 | 11A(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" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 11a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What evidences a generally prevalent practice: trade custom, departmental inaction, published clarifications, or a pattern of assessments? The section requires the Government to be satisfied of it but says nothing about proof.
See also
- Section 73 of the CGST Act, 2017: determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 9 of the CGST Act, 2017: levy and collection
- Section 11 of the CGST Act, 2017: power to grant exemption from tax
References
- Central Board of Indirect Taxes and Customs. "Section 11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 11A on the CBIC tax information portal