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of <h1>Telangana Issues Special Procedure for ITC Order Rectification Under GST Act 2017, Sections 73, 74, 107, 108.</h1> The Government of Telangana has issued a notification detailing a special procedure for rectification of orders related to the wrongful availment of Input Tax Credit (ITC) under the Telangana Goods and Services Tax Act, 2017. Registered persons who have received orders under sections 73, 74, 107, or 108 confirming such demands can apply for rectification if the ITC is now available under sections 16(5) or 16(6). Applications must be filed electronically within six months, and the rectifying authority is expected to issue a decision within three months. The process ensures adherence to natural justice principles if the rectification adversely affects the applicant.
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