Seeks to notify the special procedure under section 148 of the Tamil Nadu GST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. - G.O.Ms.No. 8 - Tamil Nadu SGST
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Special rectification procedure for input tax credit restores eligibility where credit is now permitted, subject to application and officer review. Notifies a special rectification procedure under section 148 for registered persons against demand orders confirming wrong availment of input tax credit under section 16(4) where such credit is now eligible under section 16(5) or (6) and no appeal is pending. The person must file an electronic application on the common portal within the prescribed period and upload Annexure A. The original issuing authority shall decide and issue a rectified order within the stipulated timeframe and upload summaries in FORM GST DRC-08 or FORM GST APL-04 as applicable; rectification is limited to the credit now eligible and natural justice must be followed if adversely affecting the person.
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Provisions expressly mentioned in the judgment/order text.
Special rectification procedure for input tax credit restores eligibility where credit is now permitted, subject to application and officer review.
Notifies a special rectification procedure under section 148 for registered persons against demand orders confirming wrong availment of input tax credit under section 16(4) where such credit is now eligible under section 16(5) or (6) and no appeal is pending. The person must file an electronic application on the common portal within the prescribed period and upload Annexure A. The original issuing authority shall decide and issue a rectified order within the stipulated timeframe and upload summaries in FORM GST DRC-08 or FORM GST APL-04 as applicable; rectification is limited to the credit now eligible and natural justice must be followed if adversely affecting the person.
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