GST Portal Enables Taxpayers to File Rectification Applications for ITC Demand Orders u/s 73/74

The GST portal has introduced a new feature allowing taxpayers to file rectification applications for ITC (Input Tax Credit) demand orders under Section 73 and 74 of the GST Act. This development aims to streamline the process of addressing discrepancies or errors in the demand orders related to ITC. Taxpayers now have the option to submit rectification requests directly on the portal, simplifying the process of challenging incorrect demands or penalties. This feature is expected to reduce the time and effort required for rectifications, ensuring that taxpayers are not unduly burdened by erroneous claims. It reflects the government’s ongoing efforts to enhance taxpayer convenience and ease of doing business.