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of <h1>Special Procedure for Rectification of GST Orders Under Sections 73, 74, 107, and 108 with Electronic Applications</h1> A special procedure is notified for rectification of orders issued under Sections 73, 74, 107, and 108 of the Odisha Goods and Services Tax Act, 2017, confirming demand for wrong availment of input tax credit due to contravention of subsection (4) of Section 16, where such credit is now available under subsections (5) or (6) of Section 16, and no appeal has been filed. Registered persons must electronically apply for rectification within six months from the notification date, providing prescribed details. The authority that issued the original order will decide and issue a rectified order within three months. Rectifications must be uploaded in specified forms. If rectification adversely affects the applicant, principles of natural justice apply. The application requires a declaration that no appeal is pending and that information is accurate, with penalties for false declarations.
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