Instruction regarding rectification of assessment orders under Section 161 of DGST Act, 2017 for FY 2017-18.

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..... ruction regarding rectification of assessment orders under Section 161 of DGST Act, 2017 for FY 2017-18 Attention is invited to the Instruction No. F. No. 3(543)/GST/POLICY/2024/1312-18 dated 01.03.2024 where certain guidelines were issued for rectification of assessment orders for FY 2017-18. This Department has received representations on major challenges being faced in implementation of the sai .....

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..... g through the records available, the Proper Officer has arrived to a conclusion that the subject-matter of multiple orders are same, Proper Officer may invoke the provisions of Section 161 of the DGST Act after the due verification and examination. Besides this, in case the Proper Officer is of the view that the subject-matter of the SCNs/Orders are different, then the case would not fall under th .....

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