https://www.taxtmi.com/notifications?id=143521 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. en-us Thu, 09 Jan 2025 00:00:00 +0530 Fri, 25 Apr 2025 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143521 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. Notifications GST - States Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143521