Seeks to notify the special procedure under section 148 of the WBGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to notify the following special procedure for rectification of order, to be followed by the class of registered persons (hereinafter referred to as the said person), against whom any order 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 subsection (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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the said Act is made. 6. The rectification is required to be made only in respect of demand of such input tax credit which has been alleged to be wrongly availed in 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 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 day of October, 2024. By order of the Governor, MALAY GHOSH, IAS OSD & Ex-Offìcio Secretary ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n serial number 2 above: (a) the details of the demand confirmed in the said order, of the input tax credit wrongly availed on account of contravention of sub-section (4) of section 16, which is now eligible as per sub-section (5) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (the said Act): (Amount in Rs.) Sr. No. Financial Year IGST CGST SGST CESS Total Tax including Cess Interest Penalty 1 2 3 4 5 6 7 8 9   2017-18                 2018-19                 2019-20 &nbsp....