Quick Summary
The Delhi Goods and Services Tax (GST) Department has recently issued significant instructions, aiming to streamline the rectification process for assessment orders under Section 161 of the DGST Act, 2017. These instructions, contained in Notification No.3(523)/GST/Policy/2024/1355-60 dated March 21, 2024, are poised to bring clarity and efficiency to rectification procedures for FY 2017-18. Official copy of the instructions has been mentioned below Attention is invited to the Instruct
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FAQ :
The instructions aim to streamline and bring clarity and efficiency to the rectification process for assessment orders issued under Section 161 of the DGST Act, 2017, specifically for the financial year 2017-18.
Cases include when a taxpayer's reply to a show cause notice was not considered before the final order, when multiple show cause notices and orders were issued for the same subject matter, or when the annexure to a show cause notice was missing or incorrect.
No, the instances mentioned are indicative and not exhaustive. Similar cases can be considered for rectification in accordance with the law.
The rectifications are made under Section 161 of the DGST Act, 2017.
These instructions specifically apply to the financial year 2017-18.
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