The Government of Karnataka on November 19, 2024, issued a notification regarding a special procedure for rectification of orders under the Karnataka Goods and Services Tax Act, 2017.
The following has been stated: -
•The Government has introduced a special procedure for rectification of orders issued under sections 73, 74, 107, or 108 of the GST Act, where input tax credit was wrongly denied due to contravention of section 16(4). Still, it is now available under section 16(5) or (6).
•Affected registered persons can apply for rectification within six months, providing the necessary details. The authority will issue a rectified order within three months, and any changes will be uploaded in the appropriate forms.
•The process ensures adherence to natural justice principles if rectification adversely affects the person.
The detailed notification is given in the document below.
[Notification No. 11/2024]
