Seeks to notify the special procedure under section 148 of the MGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. - 22/2024-State Tax - Maharashtra SGST
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Rectification procedure for input tax credit demand - enables electronic applications to rectify past ITC disallowance now found eligible. Prescribes a special electronic rectification procedure for registered persons to seek correction of orders confirming demand for wrongly availed input tax credit under subsection (4) of section 16 where such credit is now allowable under subsection (5) or (6). Applications must be filed within six months from 8 October 2024 with Annexure A details; the original ordering authority shall decide and issue a rectified order within three months where possible and upload summaries in FORM GST DRC-08 or FORM GST APL-04. Rectification is limited to the specified ITC demands and adverse effects require observance of natural justice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rectification procedure for input tax credit demand - enables electronic applications to rectify past ITC disallowance now found eligible.
Prescribes a special electronic rectification procedure for registered persons to seek correction of orders confirming demand for wrongly availed input tax credit under subsection (4) of section 16 where such credit is now allowable under subsection (5) or (6). Applications must be filed within six months from 8 October 2024 with Annexure A details; the original ordering authority shall decide and issue a rectified order within three months where possible and upload summaries in FORM GST DRC-08 or FORM GST APL-04. Rectification is limited to the specified ITC demands and adverse effects require observance of natural justice.
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