Notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit

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..... -2024 Dated Lucknow, January 8, 2025 IN exercise of the powers conferred under section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), hereinafter referred to as the said Act, the Governor, on the recommendations of the Council, hereby notifies 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 avail .....

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..... ORM 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 be followed by the authority carry .....

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..... Section 16 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 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                 2019-20                 2020-21                 Total               and/or b. the details of the demand confirmed in the said order of the input tax credit wrongly availed on account of contravention .....

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