𝗘𝗻𝗮𝗯𝗹𝗶𝗻𝗴 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗥𝗲𝗰𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗮𝘀 𝗽𝗲𝗿 𝗡𝗼𝘁𝗻. 𝟮𝟮/𝟮𝟬𝟮𝟰-𝗖𝗧, 𝗱𝗮𝘁𝗲. 𝟬𝟴/𝟭𝟬/𝟮𝟰,𝟮𝟬𝟮𝟰.

In line with the 54th GST Council’s recommendations, the Central Government has introduced a new functionality for rectifying orders related to the incorrect availment of Input Tax Credit (ITC). As per Notification No. 22/2024-CT, dated October 8, 2024, taxpayers can now apply for rectification under the newly added sub-sections (5) and (6) of Section 16 of the CGST Act. This update specifically addresses non-compliance with sub-section (4) of Section 16. The GST Portal now facilitates this process through a dedicated feature under User Services > My Applications, where taxpayers can select ‘Application for Rectification of Order’ and submit their requests. This move aims to streamline compliance and provide relief to affected businesses.

📌 For More Details, Click Here.  

Notification Reference: GSTN
Notice No. 22/2024-CT, date.08/10/24,2024.
(07/01/2025)