Registered persons may apply for rectification of orders issued under sections 73, 74, 107 or 108 where ITC is now admissible under section 16(5) or 16(6).
Application for rectification is required to be filed electronically within six months from the date of notification.
Rectified orders are to be issued by the original adjudicating authority and uploaded in prescribed electronic forms.

Effective Date of Notification:
08 October 2024