Document Date: 07-01-2025
Relevant Act/Rule: Central Goods and Services Tax Act, 2017
Central Government, based on the 54th GST Council’s recommendations, issued Notification No. 22/2024-CT dated 08.10.2024, allowing registered persons to file applications for rectification of demand orders concerning wrong availment of Input Tax Credit (ITC) due to contravention of sub-section (4) of section 16 of the CGST Act. This filing is possible for orders now eligible under sub-sections (5) and (6) of section 16. A new functionality on the GST Portal allows taxpayers to file applications under section 73/74 for rectification.
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