{"id":10293,"date":"2025-01-09T13:41:01","date_gmt":"2025-01-09T13:41:01","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10293"},"modified":"2025-01-09T13:41:12","modified_gmt":"2025-01-09T13:41:12","slug":"sub-enabling-filing-of-application-for-rectification-as-per-notn-22-2024-ct-dtd-08-10-24-2024","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/sub-enabling-filing-of-application-for-rectification-as-per-notn-22-2024-ct-dtd-08-10-24-2024\/","title":{"rendered":"Sub: Enabling filing of Application for Rectification as per Notn. 22\/2024-CT, dtd. 08\/10\/24, 2024"},"content":{"rendered":"<p align=\"justify\">GSTN has issued an advisory  dated 07.01.2025 for enabling filing of Application for Rectification as per <a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/Circular\/1731305409.pdf\">Notification  No. 22\/2024-Central Tax, dated 08\/10\/24<\/a>.\n  <\/p>\n<p align=\"justify\">The Central Government, on  the recommendations of the 54th GST Council, had issued&nbsp;<a href=\"https:\/\/www.klickongstworld.com\/uploads\/CGST\/Circular\/1731305409.pdf\"><strong>Notification  No. 22\/2024 &#8211; CT dated 08.10.2024<\/strong><\/a>&nbsp;and notified that any  registered person against whom any order confirming demand for wrong availment  of ITC, on account of contravention of provisions of sub-section (4) of section  16 of the said Act had been issued, but where such ITC is now available as per  the recently inserted sub-sections (5) and\/or (6) of section 16 of the Act,  would now be able to file an application for rectification of such demand orders.\n  <\/p>\n<p align=\"justify\">A functionality has now been  made available on the Portal for taxpayers to file an application for  rectification of such orders issued under section 73\/74. They can file it, post  login, by navigating&nbsp;<strong>Services &gt; User Services &gt; My Applications<\/strong>,  selecting&nbsp;<strong>&quot;Application for rectification of order&quot;<\/strong>&nbsp;in  the Application Type field, and clicking on the&nbsp;<strong>NEW APPLICATION<\/strong>&nbsp;button.  A hyperlink has also been provided on the Portal to download the proforma  in&nbsp;<strong>Annexure A<\/strong>&nbsp;in word format, required to be uploaded after  entering details of the demand order of the ITC wrongly availed on account of  contravention of sub-section (4) of section 16 of the CGST Act, now eligible as  per sub-section (5) and\/or (6) of section 16 of the CGST Act, while filing the  application for rectification.\n  <\/p>\n<p align=\"justify\">Please click on:&nbsp;<a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/step_by_step_process_filing_rectification_application.pdf\" target=\"blank\" rel=\"noopener\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/step_by_step_process_filing_rectification_application.pdf<\/a>&nbsp;to  view detailed step by step process on filing of rectification application.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\/01\/08-01.png<\/p>\n","protected":false},"author":1,"featured_media":10294,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10293"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10293"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10293\/revisions"}],"predecessor-version":[{"id":10295,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10293\/revisions\/10295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10294"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}