Notification under section 148 of the HGST Act, 2017 to specify special procedure for rectification of demand order issued for contravention of section 16(4) of HGST Act, 2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed, namely:- 2. The said person shall file, electronically on the common portal, within a period of six months from 8th October, 2024, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of the said section 16. 7. Where such rectification adversely affects the said person, the principles of natural justice shall be followed by the authority carrying out such rectification. 8. This notification shall be deemed to have come into force with effect from the 8th October, 2024. Annexure A Proforma to be uploaded by the registered person along with the application for rectification of order under special procedure for rectification of order notified under section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) 1. Basic Details: (a) GSTIN: (b) Legal Name: (c) Trade Name, if any: (d) Orde....