The Goods and Services Tax Network (GSTN) on January 07, 2025, issued the notification regarding enabling filing of Application for Rectification.
The following has been stated namely: -
• Any registered person against whom any order confirming demand for wrong availment of ITC, on account of contravention of certain provisions had been issued, but where such ITC is now available as per the recently inserted provisions would now be able to file an application for rectification of such demand orders.
• A functionality has now been made available on the Portal for taxpayers to file an application for rectification of such orders.
