Rectification Applications for Past GST Demands

Niyati (Student) (7830 Points)

25 November 2024  

Note :

Rectification applications under Notification No. 22/2024-CT dated 08/10/2024 can be filed by taxpayers in cases where:

Orders have been issued for FY 2017-18, 2018-19, 2019-20, or 2020-21 under Sections 73, 74, 107, or 108.

Demand was raised or confirmed due to a violation of Section 16(4)