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<h1>Haryana Govt Introduces Special Procedure to Rectify Wrong Input Tax Credit Under GST Act Section 148.</h1> The Haryana Government has issued a notification under section 148 of the Haryana Goods and Services Tax Act, 2017, outlining a special procedure for rectifying demand orders related to the wrong availment of input tax credit due to contravention of section 16(4). Registered persons must apply electronically within six months from October 8, 2024, for rectification if no appeal has been filed. The authority that issued the original order will handle the rectification and aim to issue a decision within three months. The rectification applies only to input tax credits now available under sections 16(5) or 16(6). The principles of natural justice will be followed if rectification adversely affects the applicant.