GST:
A functionality has now been made available on the GST Portal for taxpayers to file an application for rectification of orders issued under section 73/74 for wrong availment of ITC but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act.
They can file it, post login, by navigating Services > User Services > My Applications, selecting “Application for rectification of order” in the Application Type field, and clicking on the NEW APPLICATION button. A hyperlink has also been provided on the Portal to download the proforma in Annexure A in word format, required to be uploaded after entering details of the demand order of the ITC wrongly availed on account of contravention of sub-section (4) of section 16 of the CGST Act, now eligible as per sub-section (5) and/or (6) of section 16 of the CGST Act, while filing the application for rectification.
[GSTN update dated 07.01.2025]
