https://www.taxtmi.com/notifications?id=147402 Special procedure under section 148 governs rectification of unappealed orders confirming demands for input tax credit treated as wrongly availed under section 16(4), where the credit is available under section 16(5) or section 16(6). Registered persons must apply electronically within six months of 9 July 2025 with Annexure A information. Rectification is confined to such credit, and principles of natural justice apply where it adversely affects the registered person. en-us Wed, 09 Jul 2025 00:00:00 +0530 Wed, 21 Oct 2026 17:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147402 Special procedure under section 148 governs rectification of unappealed orders confirming demands for input tax credit treated as wrongly availed under section 16(4), where the credit is available under section 16(5) or section 16(6). Registered persons must apply electronically within six months of 9 July 2025 with Annexure A information. Rectification is confined to such credit, and principles of natural justice apply where it adversely affects the registered person. Notifications GST - States Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147402