{"id":76552,"date":"2026-09-05T08:44:39","date_gmt":"2026-09-05T08:44:39","guid":{"rendered":""},"modified":"2026-09-05T08:44:39","modified_gmt":"2026-09-05T08:44:39","slug":"input-tax-credit-apportionment-rectification-under-section-161-requires-correction-of-sop-related-mistakes-by-the-proper-officer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76552","title":{"rendered":"Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer."},"content":{"rendered":"<p>Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.<br \/>Case-Laws<br \/>GST<br \/>Rectification of a mistake in apportioning available input tax credit under the SOP was directed through Section 161 of the Telangana Goods and Services Tax Act, 2017. The proper officer must rectify the identified ITC-apportionment error under the applicable SOP. Following the rectification order, the affected party may pursue an appropriate appeal.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103440\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Input tax credit apportionment rectification under Section 161 requires correction of SOP-related mistakes by the proper officer.Case-LawsGSTRectification of a mistake in apportioning available input tax credit under the SOP was directed through Sectio&#8230;<\/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-76552","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76552","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=76552"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76552\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}