by Mr. R.SRIVATSAN, IRS, NACIN, Chennai
GST UPDATEZ ON 25-11-2024 : On the recommendation of the GST Council, section 16(5) & 16(6) has been inserted with retrospective effect from 01/07/2017 whereby the time limit for claiming ITC vide GSTR 3B for the periods FY 2017-2018,
2018-2019,
2019-2020
and
2020-2021
have been extended up to 30/11/2021.
In order to implement the spirit of the provisions of sections 16(5) and 16(6), a special procedure for rectification has been notified vide Notification No. 22/2024- CT dated 08/10/2024.
Furthermore, Circular No. 237/31/2024-GST, dated 15/10/2024 clarifying the issues regarding the implementation of provisions of sections 16(5) and 16(6) of CGST Act, 2017 has also been issued.
So, the very important question is
What is the procedure for filing the Rectification Application and avail the benefit?
The rectification shall be filed electronically on the common portal.
Along with the application, information in the proforma in Annexure A of the above notification, shall also be submitted.
Procedure:
The taxpayers can apply for rectification electronically, after login to www.gst.gov.in using their credentials, by navigating as below in various cases:
a. In the case where an application for rectification of an order issued under section 73 or section 74 is to be filed:
i. Click Dashboard > Services > User Services > My Applications.
_ii.Select “Application for rectification of order” in the Application Type field.
Then, click the NEW APPLICATION button.
b. In the case where an application for rectification of an order issued under section 107 is to be filed:
i. Click Dashboard > Services > User Services > View Additional Notices/Orders.
ii. Additional Notices and Orders page is displayed.
iii. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
iv. The Case Details page is displayed. The APPLICATIONS tab is selected by default.
Select the ORDERS tab and click the Initiate Rectification link.
c. In the case where an application for rectification of an order issued under section 108 is to be filed:
i. Click Dashboard > Services > User Services > View Additional Notices/Orders.
ii. Additional Notices and Orders page is displayed. Click the View hyperlink to go to the Case Details screen of the issued Notice/Order.
iii. The Case Details page is displayed.
The NOTICES tab is selected by default.
d. To submit a Rectification Request against the Revision Order issued to a taxpayer, by the Revisional Authority:
select the ORDERS tab and click the “Initiate Rectification” link.
While filing such application, the taxpayer shall upload along with the application, the information in the proforma in Annexure A of the above-said notification, (under Notification No. 22/2024- CT dated 08/10/2024) containing inter-alia the details of the demand confirmed in the said order.
Well……..
The rectification Applications in the above cases are to be filed within 6 (six) months from 08/10/2024.
The rectification order in these cases will be issued, as far as possible, within a period of three months from the date of the rectification application.
The proper officer responsible for rectifying the said order shall be the authority who issued the said order.
Accordingly, it will be the original the Adjudicating Officer (GST-DRC-08), or the Appellate Authority, or Revisional Authority (GST-APL-04).
And finally, appeal under Section 107 can be filed against the order passed under special procedure for rectification.
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