The CBIC has issued circular to clarify the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017. It also explains the procedure of filing an application for rectification of an order issued under section 73 or section 74 of the CGST Act.
[CIRCULAR NO. 237/31/2024-GST dated 15.10.2024]
