Jammu, Apr 12: J&K Govt issued special procedure for rectification of orders under GST Act of 2017 vide S.O 9 6, details with CTN read as under:-
,- ln exercise of the powers confened under the section 148 of the Jommu ond Koshmir Goods ond Services Tox Act, 2017 lAcI No. V of 2017) (hereinofier refened to os lhe soid Act), the Governmenl, on the recommendotions of the Council, hereby notifies lhe following speciol procedure for rectificotion of order, to be followed by the closs of regisiered persons (hereinofler refened to os the soid person), ogoinsi whom ony order under seciion 73 or section 74 or section 107 or seciion 108 of the soid Act hos been issued confirming demond for wrong ovoilment of input lox credit, on occouni of controvention of provisions of sub-section (4) of section l6 of the soid Act, but where such inpui tox credit is now ovoiloble os per the provisions of subsection (5) or sub-section (6) of section l6 of the soid Aci, ond where oppeol ogoinst the soid order hos not been filed, nomely:-
2. The soid person sholl file, electronicolly on ihe common porlol, within o period of six months from the dote of issuonce of this notificolion, on opplicoiion for rectificotion of on order issued under seciion 73 or section 74 or section 107 or section '108 of the soid Acl, os the cose moy be, confirming demond for wrong ovoilment of inpul tox credit, on occount of controvention of provisions of sub-section (4) of section l6 of the soid Act, but where such input tox credii is now ovoiloble os per the provisions of sub-seclion (5) or subsection (6) of section l6 of the soid Act, ond where oppeol ogoinst the soid order hos not been filed.
3. The soid person sholl, olong with the soid opplicotion, uplood ihe informoiion in lhe proformo in Annexure A of this notificotion.
4. The proper officer for corrying oui reclificotion of the soid order sholl be the outhority who hod issued such order, ond the soid outhority sholl toke o decision on the soid opplicoiion ond issue the rectified order, os for os possible, within o period of three months from ihe dote of the soid opplicotion.
5. Where ony rectificotion is required to be mode in the order refened to in porogroph I ond, the soid outhority hos issued o rectified order thereof, ihen the soid outhority sholl uplood o summory of the rectified order electronicolly i. in FORM GST DRC-08, in coses where reclificotion of on order issued under secilon 73 or seciion 74 of the soid Act is mode; ond ii. in FORM GST APL{4, in coses where rectificolion of on order issued under seclion I 07 or seciion 108 of the soid Acl is mode.
6. The reclification is required to be mode only in respect of demond of such inpul tox credit which hos been olleged to be wrongly ovoiled in controvenlion of provisions of sub-section (4) of section l6 of the soid Act, but where such input lox credit is now ovoiloble os per lhe provisions of subsection (5) or sub-seciion (6) of the soid section 16.
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