[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 22/2024– CENTRAL TAX
New Delhi, dated the 8th October, 2024.
S.O....(E).— In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the
recommendations of the Council, hereby notifies the following special procedure for rectification of order, to be
followed by the class of registered persons (hereinafter referred to as the said person), against whom any order
under section 73 or section 74 or section 107 or section 108 of the said Act has been issued confirming demand
for wrong availment of input tax credit, on account of contravention of provisions of sub-section (4) of section
16 of the said Act, but where such input tax credit is now available as per the provisions of sub-section (5) or
sub-section (6) of section 16 of the said Act, and where appeal against the said order has not been filed,
namely:–
2.
The said person shall file, electronically on the common portal, within a period of six months from the
date of issuance of this notification, an application for rectification of an order issued under section 73 or section
74 or section 107 or section 108 of the said Act, as the case may be, confirming demand for wrong availment of
input tax credit, on account of contravention of provisions of sub-section (4) of section 16 of the said Act, but
where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of section
16 of the said Act, and where appeal against the said order has not been filed.
3.
The said person shall, along with the said application, upload the information in the proforma in
Annexure A of this notification.
4.
The proper officer for carrying out rectification of the said order shall be the authority who had issued
such order, and the said authority shall take a decision on the said application and issue the rectified order, as far
as possible, within a period of three months from the date of the said application.
5.
Where any rectification is required to be made in the order referred to in paragraph 1 and, the said
authority has issued a rectified order thereof, then the said authority shall upload a summary of the rectified
order electronically –
(i) in FORM GST DRC-08, in cases where rectification of an order issued under section 73 or section
74 of the said Act is made; and
(ii) in FORM GST APL-04, in cases where rectification of an order issued under section 107 or section
108 of the said Act is made.
6.
The rectification is required to be made only in respect of demand of such input tax credit which has
been alleged to be wrongly availed in contravention of provisions of sub-section (4) of section 16 of the said
Act, but where such input tax credit is now available as per the provisions of sub-section (5) or sub-section (6)
of the said section 16.
7.
Where such rectification adversely affects the said person, the principles of natural justice shall be
followed by the authority carrying out such rectification.
Annexure A
Proforma to be uploaded by the registered person along with the application for rectification of order under
special procedure for rectification of order notified under section 148 of the Central Goods and Services Tax
Act, 2017 (12 of 2017)
1. Basic Details:
(a) GSTIN:
(b) Legal Name:
(c) Trade Name, if any:
(d) Order in respect of which rectification application has been filed:
(1) Order Reference Number:
(2) Order Date:
2. Details of demand confirmed in the said order:
(Amount in Rs.)
Sr.
No.
Financial
Year
IGST
CGST
SGST
CESS
Total Tax
including
Cess
Interest
Penalty
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
3.
Out of the amount mentioned in the Table in serial number 2 above:
(a) the details of the demand confirmed in the said order, of the input tax credit wrongly availed on
account of contravention of sub-section (4) of section 16, which is now eligible as per sub-section
(5) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (the said Act):
(Amount in Rs.)
Sr. No.
Financial
Year
IGST
CGS
T
SGST
CESS
Total
Tax
including
Cess
Interest
Penalty
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
Total
and/or
(b) the details of the demand confirmed in the said order of the input tax credit wrongly availed on
account of contravention of sub-section (4) of section 16, other than that mentioned in (a) above,
which is now eligible as per sub-section (6) of section 16 of the said Act:
(Amount in Rs.)
Sr. No.
Financial
Year
IGST
CGS
T
SGST
CESS
Total Tax
including
Cess
Interest
Penalty
1
2
3
4
5
6
7
8
9
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
4
Declaration:
1. I undertake that, no appeal under section 107 or section 112 of the said Act is pending against the
order against which this rectification application is filed.
2. I declare that all information provided by me is accurate and truthful. I understand that any incorrect
declaration or suppression of facts will render this application void and may lead to recovery proceedings
for the outstanding dues along with applicable interest and penalties.
5
Verification:
I________________ (name of the authorised signatory), hereby declare that the information provided
above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration
or suppression of facts will render my application void.
Signature of authorised signatory
Name/Designation
Email address
Mobile No.
[No. CBIC-20006/20/2023-GST]
(Raghavendra Pal Singh)
Director
