S.No. 957 [No.

22/2024-Central Tax] Dated: 08th October, 2024

S.O. 4373(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. Financial Year IGST CGST SGST CESS Total Tax including Interest Penalty
No. Cess

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. Financial IGST CGST SGST CESS Total Tax including Interest Penalty
No. Year Cess

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. Financial IGST CGST SGST CESS Total Tax including Interest Penalty
No. Year Cess

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

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

[F. No. CBIC-20006/20/2023-GST]