Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024

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..... Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024 - GST Dated:- 8-1-2025 - News - The Central Government, on the recommendations of the 54th GST Council , had issued Notification No. 22/2024 CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of pro .....

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..... visions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders. A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orde .....

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..... rs issued under section 73 / 74 . They can file it, post login, by navigating Services User Services My Applications , selecting Application for rectification of order in the Application Type field, and clicking on the NEW APPLICATION button. A hyperlink has also been provided on the Portal to download the proforma in Annexure A in word format, required to be uploaded after entering details of the .....

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..... demand order of the ITC wrongly availed on account of contravention of sub-section (4) of section 16 of the CGST Act , now eligible as per sub-section (5) and/or (6) of section 16 of the CGST Act, while filing the application for rectification. Please click on: https://tutorial.gst.gov.in/downloads/news/step_by_step_process_filing_rectification_application.pdf to view detailed step by step proces .....

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..... s on filing of rectification application. Thanking You, Team GSTN - News - Press release - PIB Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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