https://www.taxtmi.com/notifications?id=143715 Notification prescribes a special rectification procedure for registered persons to seek electronic correction of orders that confirmed demand for wrong availment of input tax credit where such credit has since become allowable, provided no appeal is pending. Applications must be filed within six months on the common portal using Annexure A, and the original ordering authority shall decide and issue a rectified order preferably within three months, upload summaries in specified GST forms, limit rectification to the eligible credit amounts, and observe natural justice when adverse effects arise. en-us Thu, 10 Oct 2024 00:00:00 +0530 Mon, 09 Jun 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143715 Notification prescribes a special rectification procedure for registered persons to seek electronic correction of orders that confirmed demand for wrong availment of input tax credit where such credit has since become allowable, provided no appeal is pending. Applications must be filed within six months on the common portal using Annexure A, and the original ordering authority shall decide and issue a rectified order preferably within three months, upload summaries in specified GST forms, limit rectification to the eligible credit amounts, and observe natural justice when adverse effects arise. Notifications GST - States Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143715