Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
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....nabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024 <br>GST<br>Dated:- 8-1-2025<br><BR>The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 - CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of pr....
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....ovisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders. A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such or....
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....ders issued under section 73/ 74. They can file it, post login, by navigating Services > User Services > My Applications, selecting "Application for rectification of order" in the Application Type field, and clicking on the NEW APPLICATION button. A hyperlink has also been provided on the Portal to download the proforma in Annexure A in word format, required to be uploaded after entering....
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.... details of the demand order of the ITC wrongly availed on account of contravention of sub-section (4) of section 16 of the CGST Act, now eligible as per sub-section (5) and/or (6) of section 16 of the CGST Act, while filing the application for rectification. Please click on: https://tutorial.gst.gov.in/downloads/news/step_by_step_process_filing_rectification_application.pdf to view detailed step....
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.... by step process on filing of rectification application. Thanking You, Team GSTN<BR> News - Press release - PIB....