What is the recourse against order issued u/s 73/74; whether to file Appeal or Rectification?
Автор: GST Upskilling
Загружено: 2024-05-27
Просмотров: 817
Описание:
In this short video, we simplify your options when facing demand orders under Section 73 (non-fraudulent cases) or Section 74 (cases involving fraud or suppression) of the CGST Act—helping you choose between filing an appeal or an order rectification.
* Learn These Key Insights:*
Appeal Option: You can file an appeal under Section 107 within three months from the date of order communication (with an optional 1-month condonation), and this automatically provides legal recourse.
Rectification Option (Notification No. 22/2024-CT): If the demand order under Sections 73/74 involves ITC wrongly denied under Section 16(4), but now valid under Sections 16(5)/(6)—and no appeal has been filed—you may file a rectification application via the GST portal within six months from the notification date.
⏰ Note: Once an appeal is filed, the rectification route is unavailable, so choose strategically.
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