As per Notification No. 22/2024-CT dated 08.10.2024, issued on the recommendations of the 54th GST Council, registered taxpayers can now file rectification applications for orders confirming demand of Input Tax Credit (ITC) wrongly availed due to non-compliance with Section 16(4) of the CGST Act. This rectification is available if the ITC is now admissible under the recently added sub-sections (5) and/or (6) of Section 16.
A functionality for filing such applications has been introduced on the GST Portal. Taxpayers can log in and navigate to Services > User Services > My Applications, select “Application for rectification of order,” and proceed with the NEW APPLICATION button. The proforma in Annexure A, available in Word format, must be downloaded, filled with details of the demand order, and uploaded during the application process. A step-by-step guide to the rectification process is available at the provided link. Taxpayers are advised to utilize this functionality to address eligible demand orders.
Goods and Services Tax
Government of India, States and Union Territories
Sub: Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024
Jan 7th, 2025
The Central Government, on the recommendations of the 54th GST Council, had issued Notification No. 22/2024 – CT dated 08.10.2024 and notified that any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of provisions of sub-section (4) of section 16 of the said Act had been issued, but where such ITC is now available as per the recently inserted sub-sections (5) and/or (6) of section 16 of the Act, would now be able to file an application for rectification of such demand orders.
A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orders issued under section 73/74. 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.
Please click on: https://tutorial.gst.gov.in/downloads/news/step_by_step_process_filing_rectification_application.pdf to view detailed step by step process on filing of rectification application.
Thanking You,
Team GSTN
Step-by-Step Process for Filing Application for Rectification of Orders
Covered Under Notification No. 22/2024 – CT dated 08.10.2024
1) Access thegst.gov.in URL and login to the portal with valid credentials.
2) Click Dashboard > Services > User Services > My Applications
3) Select “Application for rectification of order” in the Application Type field and click the NEW APPLICATION
4) Enter details in the displayed fields as mentioned in the following steps:
a) In Order Number field, select the order number of the order that you wish to rectify.
b) Based on your selection, latest Order Issue Date and Tax Period fields will get auto-populated.
c) In Grounds for rectification field, enter the reason, “Application of rectification of order under Notification No. 22/2024 – CT dated 08.10.2024“.
d) Click Choose File to upload details in Annexure A as notified vide Notification No. 22/2024 – CT dated 08.10.2024, in support of your application. This would be a mandatory step.
e) Enter Verification Select the declaration check-box and select the name of the authorized signatory.
f) Based on your selection, the fields Designation/Status and Date (current date) displayed below will get auto-populated. Enter the name of the place where you are filing this application.
g) Complete the filing process by clicking on PREVIEW and FILE.
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