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of <h1>Tax Credit Rectification: Registered Persons Can File Electronic Application Within 6 Months Under Sections 73, 74, 107, 108</h1> A notification from the Madhya Pradesh Commercial Tax Department establishes a special procedure for rectifying Input Tax Credit orders under Sections 73, 74, 107, and 108. Registered persons can file an electronic application within six months to rectify orders confirming demand for wrongly availed input tax credit, where the credit is now available under specific provisions. The proper officer will review and potentially issue a rectified order within three months, following principles of natural justice.
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