The Government of Haryana on October 29, 2024, notified regarding the special procedure for rectification of order, to be followed by the class of registered persons.
The following has been stated:
• The said person shall file, electronically on the common portal, within a period of six months from October 08, 2024, an application for rectification of an order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed.
• The said person shall, along with the said application, upload the information in the proforma in Annexure A of this notification.
• The proper officer for carrying out rectification of the said order shall be the authority who had issued such order, and the said authority shall take a decision on the said application and issue the rectified order, as far as possible, within a period of three months from the date of the said application.
[Notification No 34/GST]
