Seeks to notify the special procedure under section 148 of the Tamil Nadu GST 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

....mil Nadu, on the recommendations of the Council, hereby notifies 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 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 t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order issued under section 107 or section 108 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. ANNEXURE-A Proforma to be uploaded by the registered person along with the application for rectification of order under special procedure for recti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of contravention of sub-section (4) of section 16, which is now eligible as per sub-section (5) of section 16 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 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                 2020-21            ....