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An error apparent on the record, such as a wrong total or a payment not counted, can be corrected by rectification under Sec 161 within three months of the order. Disputes on facts or law need an appeal.
GST
Rectification or appeal for a GST order error
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Provisions
Sec 161, CGST Act 2017; Sec 107(1), CGST Act 2017
Analysis
Both clocks run together, so do not wait for rectification and miss the appeal. Example: the order demands Rs 3 lakh but ignores Rs 1 lakh you paid in DRC-03. Apply for rectification for the Rs 1 lakh; if you also dispute the remaining Rs 2 lakh, file an appeal in time. Rectification cannot be used to argue merits.
Close
- Classify the problem as an apparent error or a dispute
- Apply for rectification for apparent errors
- File APL-01 within three months for disputes
- Do not let the appeal deadline pass while waiting
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