The Revenue Department, Telangana on December 30, 2024, issued the notification regarding the special procedure for rectification of order to be followed by the class of registered persons
The following has been stated namely: -
• The procedure applies to registered persons who have received orders under sections 73, 74, 107, or 108 of the GST Act, which confirm demands for the wrong availment of input tax credit due to violations of section 16(4) of the Act. However, if the ITC is now available under section 16(5) or 16(6), the rectification process is applicable.
• The registered person must file an application for rectification electronically on the common portal within six months from December 13, 2024.
• The registered person must submit the application along with the necessary information in the proforma provided in Annexure A of the notification.
• The authority that originally issued the order (the "proper officer") is responsible for carrying out the rectification. The authority must issue the rectified order within three months of receiving the application.
• Once the rectified order is issued, the proper officer must upload a summary of the rectified order:
o In FORM GST DRC-08 for orders under sections 73 or 74.
o In FORM GST APL-04 for orders under sections 107 or 108.
[Notification No. G.O.Ms.No. 139]
