{"id":1292,"date":"2025-01-09T12:54:45","date_gmt":"2025-01-09T07:24:45","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1292"},"modified":"2025-06-26T15:56:18","modified_gmt":"2025-06-26T10:26:18","slug":"section-164-of-cgst-act","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/","title":{"rendered":"Section 16(4) of CGST Act: ITC Demand Order Rectification Now Enabled"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Section-16-4-of-CGST-Act-1024x538.png\" alt=\"\" class=\"wp-image-1296\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Section-16-4-of-CGST-Act-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Section-16-4-of-CGST-Act-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Section-16-4-of-CGST-Act-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Section-16-4-of-CGST-Act.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#General_Rule_for_ITC\" >General Rule for ITC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Conditions_for_ITC\" >Conditions for ITC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Points_To_Remember\" >Points To Remember<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Time_Limit_To_Claim_ITC\" >Time Limit To Claim ITC<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Special_Provisions_for_Past_Years\" >Special Provisions for Past Years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#ITC_for_Revoked_Registrations\" >ITC for Revoked Registrations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Application_for_Rectification_of_ITC_Demand_Orders\" >Application for Rectification of ITC Demand Orders<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-164-of-cgst-act\/#Process_for_Filing_Application_for_Rectification_of_Orders\" >Process for Filing Application for Rectification of Orders<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"General_Rule_for_ITC\"><\/span>General Rule for ITC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Every registered persons can claim ITC on goods or services used for business purposes which are credited to their electronic ledger.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conditions_for_ITC\"><\/span>Conditions for ITC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Must have a tax invoice or prescribed document.<\/li>\n\n\n\n<li>Invoice details must be furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient<\/li>\n\n\n\n<li>Recipient must receive the goods\/services.<\/li>\n\n\n\n<li>Deemed receipt if goods\/services are delivered on their direction.<\/li>\n\n\n\n<li>ITC should not be restricted in the communication under Section 38.<\/li>\n\n\n\n<li>Tax charged must be paid to the government.<\/li>\n\n\n\n<li>The return under Section 39 must be filed.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Points_To_Remember\"><\/span>Points To Remember<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If payment made to the supplier is delayed beyond 180 days, ITC must be reversed with interest. ITC can be reclaimed on subsequent payment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_Limit_To_Claim_ITC\"><\/span>Time Limit To Claim ITC<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>ITC can be claimed until November 30 of the following financial year or the filing of the annual return, whichever is earlier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Special_Provisions_for_Past_Years\"><\/span>Special Provisions for Past Years<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For FY 2017-18 to 2020-21, ITC can be claimed in returns filed until November 30, 2021.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"ITC_for_Revoked_Registrations\"><\/span>ITC for Revoked Registrations<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If registration is revoked, ITC on invoices not restricted earlier can be claimed in returns filed:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>By November 30 of the following financial year or annual return filing date, whichever is earlier.<\/li>\n\n\n\n<li>Within 30 days from the revocation order for invoices during the cancellation period.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Application_for_Rectification_of_ITC_Demand_Orders\"><\/span>Application for Rectification of ITC Demand Orders<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If ITC was disallowed, and demand orders were raised for FY 2017-18 to 2020-21 under Section 16(4), rectification is now allowed under sections 16(5) or 16(6).<\/p>\n\n\n\n<p>Taxpayers with demand orders for wrong ITC availment due to violations of Section 16(4) can apply for rectification under new Sections 16(5) or 16(6).<\/p>\n\n\n\n<p>As per Notification No. 22\/2024 \u2013 CT dated 08.10.2024, taxpayers can rectify orders issued u\/s 73\/74 of the CGST Act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Process_for_Filing_Application_for_Rectification_of_Orders\"><\/span>Process for Filing Application for Rectification of Orders<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Taxpayers can apply online by logging in and navigating to: Services > User Services > My Applications.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Select &#8220;Application for rectification of order&#8221; in the Application Type field and click the NEW APPLICATION button.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"997\" height=\"426\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Application-for-rectification-of-order.png\" alt=\"\" class=\"wp-image-1293\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Application-for-rectification-of-order.png 997w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Application-for-rectification-of-order-300x128.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Application-for-rectification-of-order-768x328.png 768w\" sizes=\"auto, (max-width: 997px) 100vw, 997px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enter details in the displayed fields as mentioned in the following steps:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"764\" height=\"707\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/displayed-fields.png\" alt=\"\" class=\"wp-image-1294\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/displayed-fields.png 764w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/displayed-fields-300x278.png 300w\" sizes=\"auto, (max-width: 764px) 100vw, 764px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Based on your selection, latest Order Issue Date and Tax Period fields will get auto-populated.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In Grounds for rectification field, enter the reason, &#8220;Application of rectification of order under Notification No. 22\/2024-Central tax dated 08.10.2024&#8221;.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Click Choose File to upload details in Annexure A as notified vide Notification No. 22\/2024, dated 8th October 2024, in support of your application. This would be a mandatory step.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enter Verification details. Select the declaration check-box and select the name of the authorized signatory.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Based on your selection, the fields Designation\/Status and Date (current date) displayed below will get auto-populated. Enter the name of the place where you are filing this application.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"734\" height=\"232\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Designation.png\" alt=\"\" class=\"wp-image-1295\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Designation.png 734w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/01\/Designation-300x95.png 300w\" sizes=\"auto, (max-width: 734px) 100vw, 734px\" \/><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Complete the filing process by clicking on PREVIEW and FILE.<\/li>\n<\/ul>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/gst-amnesty-scheme\/\">Click Here<\/a> for GST Amnesty Scheme: Waiver of Interest &amp; Penalties.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>General Rule for ITC Every registered persons can claim ITC on goods or services used for business purposes which are [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1296,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Section 16(4) of CGST Act: ITC Demand Order Rectification Now Enabled - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Section 16(4) of CGST Act sets the time limit to claim input tax credit (ITC). 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