Section 16 4 Of Cgst Act Amendment 2024 Notification. Seeks to notify the special procedure under section 148 of the cgst act for rectification of demand orders issued for contravention of section 16 (4) of. What is section 16(4) of cgst act.

The gst council recommended retrospective amendment in section 16(4) of cgst act, to be made effective from july 1 st, 2017, to conditionally relax the provisions of. This amendment conditionally allows the availment of itc when a gst registration is revoked but later reinstated, provided that the returns for the cancellation.