IndiaAudit Lens

Section 6A of the IGST Act, 2017

From the IndiaAuditLens Law Library

GST›IGST Act, 2017

At a glance

Entitlement and conditions

6A(a)–(b)The Government must be satisfied about a generally prevalent levy or non-levy practice and the difference between that practice and the integrated tax legally attracted by the supplies.

Bars, duties and time limits

6AThe overriding effect operates through the notified direction and its covered supplies and practice; the section alone does not identify a particular supply for relief.

Procedure, powers and definitions

6AOn Council recommendation, the Government may notify in the Official Gazette that the whole tax or the excess arising from the practice need not be paid for covered supplies.

Section 6A enables a notified direction addressing integrated tax not levied or short-levied because of a generally prevalent practice. The Government must be satisfied that the practice existed and that the supplies legally attracted tax or a higher amount. On GST Council recommendation, it may direct relief for the covered tax, notwithstanding other provisions of the Act.^[1]

Quick facts

Section 6A, IGST Act, 2017

Power not to recover cess not levied or short levied as a result of general practice

Provision
Act	Integrated Goods and Services Tax Act, 2017
Section title	Power not to recover cess not levied or short levied as a result of general practice
Amendments
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	6
Structure 6A(a),(b) and operative wordsGovernment direction and covered supply 6A operative wordsWhole-tax or excess-tax measure
Source
Law text	CBIC tax information portal, served on 22 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 22 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 6A, verbatim (show)

Section 6A

¹[Section 6A. 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 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.]

1. Inserted by section 152 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.

Government direction and covered supply 6A(a),(b) and operative words

Questions to answer on the file14 questions

Is non-payment relief under section 6A claimed for the supply?
Which statutory shortfall subject is described: integrated tax was not, or is not being, levied or a higher amount of integrated tax than what was, or is being, levied?
Has the Government recorded satisfaction that the specified levy practice was or is generally prevalent?
Has the Government recorded the clause(b) finding of liability exceeding the levy under that practice?
Has the Government issued the direction that the statutory tax shall not be required to be paid?
Was that direction made on the recommendation of the Council?
Was that direction notified in the Official Gazette?
Does the supply fall within the supplies covered by that direction?
Does that direction cover the practice period under examination?
Was this supplys levy treatment in accordance with the specified practice?
Is the supply otherwise liable to integrated tax?
Was no integrated tax levied on this supply under that practice?
If not: what integrated tax was otherwise legally payable on this supply?
If question 12 is answered no: what integrated tax was levied on this supply under the practice?

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Whole-tax or excess-tax measure 6A operative words

Questions to answer on the file4 questions

Was no integrated tax levied on this supply under the specified practice?
What integrated tax was otherwise legally payable on this supply?
If question 1 is answered no: what integrated tax was levied under the practice?
What integrated-tax amount is proposed as not required to be paid?

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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]

Amendments to section 6a as footnoted in the CBIC text
Note	Change
1	Inserted by section 152 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.^[2]

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

Section 6 of the IGST Act, 2017: power to grant exemption from tax

References

Central Board of Indirect Taxes and Customs. "Section 6A. Power not to recover cess not levied or short levied as a result of general practice". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 22 September 2026.
The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 1.

External links

IGST Act, 2017, Section 6A on the CBIC tax information portal