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of <h1>New Procedure for Rectifying GST Demand Orders Under Section 148 for Wrong Input Tax Credit Availment</h1> The notification outlines a special procedure under section 148 of the West Bengal Goods and Services Tax Act, 2017, for rectifying demand orders related to wrong availment of input tax credit due to contravention of section 16(4). Registered persons must electronically file an application for rectification within six months if they have not appealed the order. The proper officer will handle the rectification, aiming to issue a decision within three months. Rectified orders will be uploaded in specific forms, and natural justice principles will be followed if rectification adversely affects the applicant. The notification is effective from October 8, 2024.
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