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Rectification of assessment orders u/s 161 of DGST / GST Act, ...


Delhi Govt Updates Guidelines for Rectifying DGST Assessment Orders for 2017-18; Expands Eligible Cases for Correction.

March 27, 2024

Circulars     GST - States

Rectification of assessment orders u/s 161 of DGST / GST Act, 2017 - The latest instruction issued by the Department of Trade and Taxes, Government of NCT of Delhi, supplements the earlier directive on the rectification of assessment orders under Section 161 of the DGST Act, 2017, focusing on challenges faced and additional cases eligible for rectification pertaining to the fiscal year 2017-18. - The instruction acknowledges the complexities in implementing the previous guidelines and provides further clarity and expansion on the rectification process.

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