https://www.taxtmi.com/article/detailed?id=13018 Notification No. 22/2024 provides a special rectification mechanism allowing taxpayers who were previously found to have wrongly availed Input Tax Credit to apply electronically, within a six month window, to have orders reviewed where the ITC is now claimable under revised entitlement provisions. Applicants must submit prescribed proforma details including order references, detailed ITC and tax particulars, and justification for current eligibility; the original tax officer must decide within three months, issue a rectified order if appropriate, update statutory forms, and afford natural justice where the rectification may adversely affect the taxpayer. en-us Mon, 14 Oct 2024 09:05:11 +0530 Mon, 14 Oct 2024 09:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13018 Notification No. 22/2024 provides a special rectification mechanism allowing taxpayers who were previously found to have wrongly availed Input Tax Credit to apply electronically, within a six month window, to have orders reviewed where the ITC is now claimable under revised entitlement provisions. Applicants must submit prescribed proforma details including order references, detailed ITC and tax particulars, and justification for current eligibility; the original tax officer must decide within three months, issue a rectified order if appropriate, update statutory forms, and afford natural justice where the rectification may adversely affect the taxpayer. Articles Goods and Services Tax - GST Mon, 14 Oct 2024 09:05:11 +0530 https://www.taxtmi.com/article/detailed?id=13018