Latest GSTIN Advisory on Sec 16(4) Amnesty Scheme

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.

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[pankajsingla]

Thanks Sir, I have already filed an appeal. So order is not showing. should I withdraw the appeal then it will show?

[jadhav]

Sir gst portal pe bills add nahi ho raha he kal se

[Rohit_ShortsA]

अरे आपके द्वारा दिया गया नंबर मे कोई call recieve नही कर रहा है

[jiteshraj]

Sir, mere client ko notice aaya tha uska reply phisical copy inspector ke pass submit kiye hai Aaj. Online bhi rectification file krna padega?

[adv.kuldeepgujargaur]

Sir 16(2)c mai bhi 16(4) ka notice hai kya reply same rehega

[shubhamabad]

Filhal to My applications me jane ke bad Application type tab hi band hai...

[durgeshsahni]

I can try to purchase your course
Am facing many errors on your site fix it

[Cursor_Gfx]

Bhaiya aapko youtube thumbnail chayiye?