{"id":70453,"date":"2024-11-26T08:52:29","date_gmt":"2024-11-26T03:22:29","guid":{"rendered":""},"modified":"2024-11-26T08:52:29","modified_gmt":"2024-11-26T03:22:29","slug":"gst-circular-allows-filing-rectification-for-input-tax-credit-claims-through-returns","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70453","title":{"rendered":"GST Circular allows filing rectification for input tax credit claims through returns."},"content":{"rendered":"<p>GST Circular allows filing rectification for input tax credit claims through returns.<br \/>Case-Laws<br \/>GST<br \/>Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237\/31\/2024-GST dated 15th October 2024. Petitioner entitled to file rectification application for consideration of input tax credit claim made in return filed, as indicated from demand-cum-show cause notice. Petitioner can file rectification application within stipulated tim<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=83394\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237\/31\/2024-GST dated 15th October 2024. Petitioner entitled to file rectification application for considera<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70453","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70453"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70453\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}