Rectification Applications for Past GST Demands

Hi Niyati,

Thanks for sharing this important update!

To summarize the key points on Rectification Applications under Notification No. 22/2024-CT dated 08/10/2024:

• Taxpayers can file rectification applications only for certain past FYs:

  • 2017-18

  • 2018-19

  • 2019-20

  • 2020-21

• Applicable only when orders were passed under these sections:

  • Section 73 (Demand and recovery in case of non-payment or short payment of tax)

  • Section 74 (Demand and recovery in case of fraud, willful misstatement)

  • Section 107 (Appeals to Appellate Authority)

  • Section 108 (Appeals to Appellate Tribunal)

• The demand must have been raised or confirmed due to a violation of Section 16(4).

Section 16(4) is about reversal of input tax credit (ITC) in certain cases, e.g., when the supplier doesn’t pay the tax to the government.

Practical implication:

If you have GST demands/orders relating to ITC reversal under Section 16(4) from the mentioned years and sections, you can now file rectification applications to correct or adjust those demands.