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The last date to file rectification to claim ITC as per newly inserted Section 16(5) and 16(6) of the GST Act is 7.4.2025 as clarified at para 5 of CBIC circular No.237/31/2024-GST dated 15.10.2024.
Section 16 of the CGST Act inserted two new subsections, namely subsections (5) and (6), to address issues related to ITC availment with respect to past financial years. These sub-sections provide retrospective relief to taxpayers by clarifying procedural requirements for rectification.
As per Para 5 of CBIC Circular No. 237/31/2024-GST dated 15.10.2024, a rectification application for an order issued under Sections 73, 74, 107, or 108 of the CGST Act can be filed under the special procedure notified in Notification No. 22/2024 – Central Tax dated 08.10.2024. This applies only when the confirmed demand involves the wrong availment of input tax credit (ITC) due to a violation of Section 16(4) of the CGST Act, and such ITC is now available under Sections 16(5) or 16(6). The application must be filed within six months from the notification date.
For cases not involving this issue, rectification can only be filed under Section 161 of the CGST Act within the specified time limit. If a taxpayer mistakenly files under the special procedure without meeting the criteria, the proper officer will summarily reject it with a remark stating that the issue does not pertain to wrongful ITC availment under Section 16(4).
Therefore, the last date to file rectification to claim ITC as per newly inserted Section 16(5) and (6) is 7.4.2025 so do not forget.
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