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of <h1>Rajasthan Govt Issues Special Procedure for Rectifying Wrongful Input Tax Credit Orders u/s 148 GST Act.</h1> The Government of Rajasthan, under section 148 of the Rajasthan Goods and Services Tax Act, 2017, has issued a notification detailing a special procedure for rectifying demand orders related to the wrongful availment of input tax credit, contravening section 16(4) of the Act. Registered persons affected by such orders under sections 73, 74, 107, or 108 can apply for rectification electronically within six months from the issuance of a related Central Tax notification. The rectification process involves submitting specified information and is to be decided by the issuing authority within three months. Rectifications will be documented in FORM GST DRC-08 or FORM GST APL-04, as applicable.
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