Notifying Special Procedure for Rectification of Orders Under the CGST Act

Notification No: 22/2024-Central Tax

Notification Date: 8th October 2024

Relevant Act / Rule: Goods and Service Tax Act, 2017

Central Board of Indirect Taxes and Customs (CBIC) has notified a special procedure for rectifying orders under Sections 73, 74, 107, or 108 of the CGST Act, 2017, for wrong availment of input tax credit due to contraventions of Section 16(4).

 

This applies where input tax credit is now available under Sections 16(5) or 16(6), and no appeal has been filed against the order.

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