Portal Related Updates
| Date | Subject |
| 07.01.2025 | Enabling filing of Application for Rectification as per Notn. 22/2024-CT, dtd. 08/10/24, 2024. |
CIRCULAR
| Notification No. | Subject |
| Circular No. 238/32/2024-GST dt.15.10.2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. |
| Circular No. 237/31/2024-GST dt.15.10.2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017. |
NOTIFICATION
| S.No. | Notification No. | Subject |
|
1. |
Notification No. 22/2024 - Central Tax Dated 08.10.2024 | Special procedure for rectification of order to be followed to avail the benefits of sub-section (5) or sub-section (6) of section 16 of the said Act. |
RELEVANT SECTION OF FINANCE ACT 2024
| Section No. | Subject |
| Section 150 of Finance Act 2024 |
No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed. |