GSTN Enables Filing of “Application for Rectification” as per Notification No. 22/2024-CT

GSTN Update dated January 7th, 2025

The GSTN has issued an advisory to inform that a functionality has been made available on the GST portal for taxpayers to file an application for rectification of order confirming demand due to the wrong availment of input tax credit, arising from the contravention of the provisions of Section 16(4) as per Notification No. 22/2024-CT. Such ITC has now become eligible under the provisions of Section 16(5) and Section 16(6) and taxpayers can file a rectification application for orders issued under Section 73 and Section 74 of the CGST Act.

To file an application for rectification of such orders, the taxpayer is required to navigate to Services > User Services > My Applications, select ‘Application for rectification of order’ in the Application Type field, and click on the ‘NEW APPLICATION’ button

A proforma in ‘Annexure A’ for containing the details of demand order has been provided on GST portal for download in word format. This proforma is required to be uploaded after entering the details of the demand order for which the rectification application needs to be filed.

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