Notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit.

Notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. https://www.taxtmi.com/notifications?id=145654 Special procedure is notified for rectification of orders issued under sections 73, 74, 107 or 108 confirming demand for wrong availment of input tax credit in contravention of section 16(4), where such credit is now available under section 16(5) or section 16(6) and no appeal has been filed. The affected person must apply electronically within six months, with the prescribed Annexure A particulars, and the original issuing authority is to decide the application and issue the rectified order, while following natural justice if the rectification adversely affects the person. en-us Tue, 07 Apr 2026 00:00:00 +0530 Mon, 11 May 2026 17:58:00 +0530 TaxTMI RSS Generator Notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit. https://www.taxtmi.com/notifications?id=145654 Special procedure is notified for rectification of orders issued under sections 73, 74, 107 or 108 confirming demand for wrong availment of input tax credit in contravention of section 16(4), where such credit is now available under section 16(5) or section 16(6) and no appeal has been filed. The affected person must apply electronically within six months, with the prescribed Annexure A particulars, and the original issuing authority is to decide the application and issue the rectified order, while following natural justice if the rectification adversely affects the person. Notifications GST - States Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145654