The Government of Gujarat on October 29, 2024, notified regarding the special procedure for rectification of order to be followed by the class of registered persons for wrong availment of input tax credit.
The following has been stated:
• The said person shall file, electronically on the common portal, within a period of six months from the date of issuance of this notification, 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 Gujarat Goods and Services Tax Act, 2017, and where appeal against the said order has not been filed.
• 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.
• Where any rectification is required to be made in the order referred to in paragraph 1 and, the said authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified order electronically:
o In FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section 74 of the Gujarat Goods and Services Tax Act, 2017 is made; and
o In FORM GST APL-04, in cases where rectification of an order issued under section 107 or section 108 of the Gujarat Goods and Services Tax Act, 2017 is made.
[Notification No 22/2024-State Tax]
