Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
GST
Dated:- 8-1-2025
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =