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of <h1>Maharashtra GST Notification: Special Procedure for Rectifying Input Tax Credit Errors u/s 148, Effective October 2024.</h1> The Government of Maharashtra has issued a notification under section 148 of the Maharashtra Goods and Services Tax Act, 2017, detailing a special procedure for rectifying demand orders related to the wrong availment of input tax credit, as per section 16(4) of the Act. Registered individuals who have not filed an appeal can apply electronically for rectification within six months from October 8, 2024. The rectification process involves submitting specific information in Annexure A, and the original issuing authority will handle the rectification. The principles of natural justice will be observed if the rectification negatively impacts the applicant. This notification is effective from October 8, 2024.
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