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The GST Portal now offers a new functionality for taxpayers, enabling the filing of rectification applications for orders confirming demand for incorrect Input Tax Credit (ITC) availment under specific conditions. This facility has been implemented in accordance with Notification No. 22/2024 – CT dated 08.10.2024, issued following the 54th GST Council meeting's recommendations.
This notification provides relief to taxpayers by allowing rectification of orders where ITC was disallowed due to non-compliance with Section 16(4) of the CGST Act but has now become eligible under the revised provisions of subsections (5) and (6) of Section 16.
• GST Portal Update
• Rectification Application
• Notification 22/2024-CT
• Input Tax Credit (ITC)
• Section 16 CGST Act
• GST Council Recommendations
• GST Compliance
• Rectification of Orders
• ITC Eligibility
• GST Rectification Process
• GST Functionality Update
• GST Time Limits
• Notification Analysis
• Section 73/74/107/108
• Taxpayer Relief