https://www.taxtmi.com/notifications?id=144434 A special rectification procedure allows registered persons, whose orders confirming demand for wrongly availed input tax credit have become eligible under later eligibility provisions and where no appeal is pending, to file an electronic application within six months. The original ordering authority is the proper officer to decide and issue a rectified order preferably within three months. Rectification is limited to amounts now admissible under the later eligibility pathways, requires submission of prescribed Annexure A details, and mandates electronic upload of summaries in specified statutory forms; natural justice must be observed if rectification adversely affects the applicant. en-us Mon, 01 Dec 2025 00:00:00 +0530 Wed, 03 Dec 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144434 A special rectification procedure allows registered persons, whose orders confirming demand for wrongly availed input tax credit have become eligible under later eligibility provisions and where no appeal is pending, to file an electronic application within six months. The original ordering authority is the proper officer to decide and issue a rectified order preferably within three months. Rectification is limited to amounts now admissible under the later eligibility pathways, requires submission of prescribed Annexure A details, and mandates electronic upload of summaries in specified statutory forms; natural justice must be observed if rectification adversely affects the applicant. Notifications GST - States Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144434