Special Procedure for rectification of Orders under Sections 73, 74, 107 and 108 of the UKGST Act

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....nterest; NOW, THEREFORE, In exercise of the powers conferred under the section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow 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 a....

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....ly - (i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the said Act is made; and (ii) in FORM GST APL-04, in cases where rectification of an 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 b....

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....           3. Out of the amount mentioned in the Table in 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 Uttarakhand Goods and Services Tax Act, 2017 (06 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       ....