Sub: Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
Jan 7th, 2025
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 provisions 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 orders 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 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 process on filing of rectification application.
Here’s a summary of the key steps involved:
- Access the GST portal and log in using your credentials.
- Select the “Services” tab and then choose “Rectification.”
- Select the type of application you want to file (e.g., rectification of order passed by GST authorities, rectification of return filed by taxpayer).
- Enter the required details for the application, including the order number, return period, and reason for rectification.
- Upload any supporting documents relevant to your rectification request.
- Carefully review the application details before submission.
- Click on “PREVIEW” to see a final preview of your application.
- If everything looks correct, click on “FILE” to submit your rectification application.
The document emphasizes the importance of uploading supporting documents and verifying the application before filing to ensure a smooth processing of your rectification request.
Thanking You,
Team GSTN