What are the conditions which must be fulfilled before application for settlement can be accepted?

As per section 15 of the IGST Act, the following
conditions must be fulfilled before an application for
settlement of a case can be accepted:
(a) the applicant has furnished the return(s), which
he is or was required to furnish under the IGST
Act or this requirement has been waived by
the Settlement Commission after recording
the reasons that it was satisfied that certain
valid circumstances existed for not filing the
(b) the applicant has received a show cause notice
for demand of tax or has received an order
confirming the demand of tax issued by the IGST
officer and the same is pending before the First
Appellate Authority;
(c) the additional amount of tax accepted by the
applicant in his application exceeds five lakh
rupees; and
(d) the applicant has paid the additional amount of
tax accepted by him along with the interest due
thereon under section 36 of the CGST Act.