https://www.taxtmi.com/notifications?id=145063 A special procedure allows registered persons, against whom demand-confirming orders were issued for alleged wrongful availment of Input Tax Credit, to apply electronically for rectification where that credit is now allowable under later eligibility provisions and no appeal has been filed. Applications must use the Annexure A proforma and be filed within the notified six month window. The original order-issuing authority is the proper officer to decide rectification and should issue the rectified order within three months and upload an electronic summary. Rectification is limited to the demand attributable to the alleged wrongful availment, and natural justice must be observed if rectification adversely affects the applicant. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 09 Mar 2026 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145063 A special procedure allows registered persons, against whom demand-confirming orders were issued for alleged wrongful availment of Input Tax Credit, to apply electronically for rectification where that credit is now allowable under later eligibility provisions and no appeal has been filed. Applications must use the Annexure A proforma and be filed within the notified six month window. The original order-issuing authority is the proper officer to decide rectification and should issue the rectified order within three months and upload an electronic summary. Rectification is limited to the demand attributable to the alleged wrongful availment, and natural justice must be observed if rectification adversely affects the applicant. Notifications GST - States Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145063