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GOVERNMENT OF KARNATAKA

No. FD 07 CSL 2024 Karnataka Government Secretariat,

Vidhana Soudha,

Bengaluru, dated:16.11.2024

NOTIFICATION (11/2024)

In exercise of the powers conferred under the section 148 of the Karnataka Goods and

Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act),

the Government of Karnataka, on the recommendations of the Council, hereby notifies the

following special procedure for rectification of order, to be followed by the class of registered

persons (hereinafter referred to as the said person), against whom any order under section 73

or section 74 or section 107 or section 108 of the said Act has been issued confirming demand

for wrong availment of input tax credit, on account of contravention of provisions of sub-

section (4) of section 16 of the said Act, but where such input tax credit is now available as

per the provisions of sub-section (5) or sub-section (6) of section 16 of the said Act, and

where appeal against the said order has not been filed, namely:–

2. The said person shall file, electronically on the common portal, within a period of six

months from the date of issuance of this notification, an application for rectification of an

order issued under section 73 or section 74 or section 107 or section 108 of the said Act, as

the case may be, confirming demand for wrong availment of input tax credit, on account of

contravention of provisions of sub-section (4) of section 16 of the said Act, but where such

input tax credit is now available as per the provisions of sub-section (5) or sub-section (6) of

section 16 of the said Act, and where appeal against the said order has not been filed.

3. The said person shall, along with the said application, upload the information in the

proforma in Annexure A of this notification.

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Part – IVA

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BENGALURU, TUESDAY, 19, NOVEMBER, 2024 (KARTHIKA , 28, SHAKAVARSHA, 1946)

. 559

No. 559

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4. The proper officer for carrying out rectification of the said order shall be the authority who

had issued such order, and the said authority shall take a decision on the said application and

issue the rectified order, as far as possible, within a period of three months from the date of

the said application.

5. Where any rectification is required to be made in the order referred to in paragraph 1 and,

the said authority has issued a rectified order thereof, then the said authority shall upload a

summary of the rectified order electronically –

(i) in FORM GST DRC-08, in cases where rectification of an order issued under

section 73 or section 74 of the said Act is made; and

(ii) in FORM GST APL-04, in cases where rectification of an order issued under

section 107 or section 108 of the said Act is made.

6. The rectification is required to be made only in respect of demand of such input tax credit

which has been alleged to be wrongly availed in contravention of provisions of sub-section

(4) of section 16 of the said Act, but where such input tax credit is now available as per the

provisions of sub-section (5) or sub-section (6) of the said section 16.

7.

Where such rectification adversely affects the said person, the principles of natural

justice shall be followed by the authority carrying out such rectification.

Annexure A

Proforma to be uploaded by the registered person along with the application for rectification of order

under special procedure for rectification of order notified under section 148 of the Karnataka Goods

and Services Tax Act, 2017 (Karnataka Act 27 of 2017)

1. Basic Details:

(a) GSTIN:

(b) Legal Name:

(c) Trade Name, if any:

(d) Order in respect of which rectification application has been filed:

(1) Order Reference Number:

(2) Order Date:

3

2. Details of demand confirmed in the said order:

(Amount in Rs.)

Sr.

No.

Financial

Year

IGST

CGST

SGST

CESS

Total

Tax

including

Cess

Interest

Penalty

1

2

3

4

5

6

7

8

9

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

3.

Out of the amount mentioned in the Table in serial number 2 above:

(a) the details of the demand confirmed in the said order, of the input tax credit wrongly

availed on account of contravention of sub-section (4) of section 16, which is now eligible

as per sub-section (5) of section 16 of Karnataka Goods and Services Tax Act, 2017

(Karnataka Act 27 of 2017) (the said Act):

(Amount in Rs.)

Sr.

No.

Financial

Year

IGST

CGST

SGST

CESS

Total

Tax

including

Cess

Interest

Penalty

1

2

3

4

5

6

7

8

9

2017-18

2018-19

2019-20

2020-21

Total

and/or

(b) the details of the demand confirmed in the said order of the input tax credit wrongly availed

on account of contravention of sub-section (4) of section 16, other than that mentioned in

(a) above, which is now eligible as per sub-section (6) of section 16 of the said Act:

4

(Amount in Rs.)

Sr. No.

Financial

Year

IGST

CGST

SGST

CESS

Total

Tax

including

Cess

Interest

Penalty

1

2

3

4

5

6

7

8

9

2017-18

2018-19

2019-20

2020-21

2021-22

2022-23

Total

4

Declaration:

1. I undertake that, no appeal under section 107 or section 112 of the said Act is pending

against the order against which this rectification application is filed.

2. I declare that all information provided by me is accurate and truthful. I understand that

any incorrect declaration or suppression of facts will render this application void and may lead

to recovery proceedings for the outstanding dues along with applicable interest and penalties.

5

Verification:

I________________ (name of the authorised signatory), hereby declare that the information

provided above is true and correct to the best of my knowledge and belief. I understand that

any incorrect declaration or suppression of facts will render my application void.

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

By Order and in the name of the

Governor of Karnataka,

(H.R. LALITHA)

Under Secretary to Government,

Finance Department (Exp 2 & 10)

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Date: 2024.11.20 16:01:14 +05'30'