A. FAQs > Filing Application for Rectification or Taking Action in the  Subsequent Proceedings u/s 161 Conducted by Tax Officer

Contents

1. How can Rectification of Orders be done?

Rectification of order issued can be done on the basis of suo moto or upon receipt of application from taxpayer.

2. What is the time limit within which a taxpayer can file for rectification?

Taxpayer must file the rectification application within a period of three months, from the date of issue of order.

Period of three months shall not apply in such cases where the rectification is in nature of correction of clerical or arithmetical error.

3. Can I file an application of rectification of Order if appeal is filed against that order?

If appeal is filed against assessment order, then order cannot be rectified.

4. What happens if a suo moto rectification done by an Adjudication Authority (A/A) adversely affects any person?

If rectification adversely affects any person, then Adjudication Authority (A/A) will have to issue notice before making such rectification.

5. In the case of suo moto rectification done by A/A on one of the ARNs in my name, how will I come to know of that and where can I view the issued orders/notice on the GST portal?

In the case of suo moto rectification done by A/A on one of your ARNs, you will receive an intimation via email and SMS. You can view the issued order/notice from the following navigation: Services > User Services > View Additional Notices/Orders > View

6. What is the procedure of rectification of order?

Following is the procedure of rectification of order:

  1. Taxpayer files an application for rectification of order or an A/A initiates a suo moto rectification.
  1. In case of suo moto rectification, if rectification does not adversely affects any person, then A/A rectifies the order. Or, in case of suo moto rectification, if rectification adversely affects any person, then A/A performs the following steps. Same steps are performed after A/A receives taxpayer’s application:
  1.  A/A issues a notice to the taxpayer seeking additional clarifications and, if personal hearing is required, also schedules a date/time and venue. In case of no reply from the taxpayer, A/A issues a Reminder. Maximum three reminders can be issued.
  2.  Taxpayer can reply to the issued notice and also request for a personal hearing in case A/A has not called for a personal hearing in the issued notice. Additionally, if required, he/she can also file for application of extension offline. If A/A approves application of extension, A/A will issue an adjournment with the new date/time and venue of Personal hearing, if required. Adjournment can be allowed maximum 3 times.
  3.  If Personal hearing is not required, A/A, on the basis of taxpayer’s reply, issues an Order.  If Personal hearing is required, A/A conducts the personal hearing and on that basis issue an Order. If taxpayer does not reply, even after the issue of three reminders, A/A issues the Order on his own motion.

7. What is the time limit for the completion of Rectification of Order related proceedings?

The Rectification Order must be passed by A/A within 6 months from date of original order except in case of clerical/arithmetical mistake.

8. What happens on the GST Portal once I file an application for rectification of order?

Once you file an application for rectification of order, following actions take place on the GST Portal:

  • Acknowledgement screen is displayed, containing the generated ARN.
  • You will receive an intimation of successful filing, along with the generated ARN. You will be able to view and track the ARN from the following navigation: Dashboard > Services > User Services > My Applications > Case Details > APPLICATIONS
  • The filed application will appear in the work item list of A/A and will be available in the ARN’s Case Details dashboard.

9. What documents will I receive once Notice is issued?

You will receive two documents i.e. system-generated Notice for seeking clarification for rectification of order and annexure uploaded by officer.

10. What happens on the GST Portal once I file a reply?

Once you file your reply, following actions take place on the GST Portal:

  • Notices and Orders page is displayed with the generated Reference number (RFN).
  • You will receive an intimation of successful filing of your, along with the generated RFN.
  • The REPLIES tab gets updated with the record of the filed reply in a table and with the Status updated to “Reply furnished, Pending for rectification order“.
  • The filed application will appear in the work item list of A/A and will be available in the ARN’s Case Details dashboard.

11. What happens on the GST Portal if rectification order is issued?

If rectification order is issued, following actions take place on the GST Portal:

  • Rectification order will be generated and intimation of issue of order shall be sent via email and SMS to taxpayer
  • Order will also be available at the dashboard of taxpayer for view, print and download
  • Electronic liability register and DCR will be updated accordingly
  • In case of application received from taxpayer, Status of ARN will be changed to ‘Order rectified’
  • In case of suo moto rectification also, Status of ARN will be changed to ‘Order rectified’

12. What happens on the GST Portal if rectification application is rejected?

If application for rectification is rejected, following actions take place on the GST Portal:

  • ‘Rejection of application for rectification’ shall be issued and intimation of issue of order shall be sent via email and SMS to taxpayer
  • Order will also be available at the dashboard of taxpayer for view, print and download
  • Status of ARN shall get updated to ‘Application rejected’

B. Manual > Filing Application for Rectification or Taking Action in the  Subsequent Proceedings u/s 161 Conducted by Tax Officer

How can I file an application for rectification of order and participate in the subsequent proceedings u/s 161?

To file an application for Rectification and participate in the subsequent proceedings u/s 161, perform following steps:

A. File an Application for Rectification of Order or View Issued Order/Notice and Open the related Case Details Screen

B. Search for your Applications for Rectification of Order and open its Case Details Screen

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

D. Take action using NOTICES tab of Case Details screen: View issued Notice of that Application

E. Take action using REPLIES tab of Case Details screen:  View/Add your replies to the issued Notice of that Application

F. Take action using ORDERS tab of Case Details screen: View issued Orders of that Application

A. (1) File an Application for Rectification of Order

To file an Application for Rectification of Order, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the portal with valid credentials.

3. Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications

Application for Rectification of Order

4. My Applications page is displayed. Select “Application for rectification of order” in the Application Type field. Then, click the NEW APPLICATION button.

My Applications

5. New Application page is displayed. Enter details in the displayed fields as mentioned in the following steps.

New Application

Note: Currently, Status of the application is “Draft”. It will remain so until you file the application.

5a. In Original Order Number field, select the order number of the order that you wish to rectify. Based on your selection, Original Order Issue Date and Tax Period fields get auto-populated.

Original Order Number

5b. In Grounds for rectification field, enter reason for filing this application.

5c. Click Choose File to upload the document(s) related to this application, if any. This is not a mandatory field.

5d. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. Based on your selection, the fields Designation/Status and Date (current date) displayed below gets auto-populated. Enter the name of the place where you are filing this application.

Verification

5e. Click PREVIEW to download and review your application. Once you are satisfied, click FILE.

6. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

Submit Application

7. Acknowledgement page is displayed with the generated ARN. You will also receive an SMS and email intimating you of the generated ARN and successful filing of the application. To download the filed application, click the Click here hyperlink or click CREATE NEW APPLICATION to go back to My Applications page.

Acknowledgement

Note: Once the application is filed, Status of the application gets updated to “Pending for action by tax officer”.

A. (2) View Issued Order/Notice and Open the related Case Details Screen

To view issued order/notice related to rectification of orders and open the Case Details screen, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the portal with valid credentials.

3. Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders  

View Additional Notices Orders

4. Additional Notices and Orders page is displayed. Using the Navigation buttons provided below, search for the Orders related to Rectification of Orders. Click View hyperlink to go to the Case Details screen of that particular Order/Notice.

Additional Notices and Orders

5. Case Details page is displayed. From this page, you can initiate acting on proceedings related to rectification of order u/s 161 by operating on the tabs provided at the left-hand side of the page: APPLICATIONS, NOTICES, REPLIES, ORDERS.

Case Details

Note 1: On this page, the APPLICATIONS tab is selected by default.

Note 2: Currently, Status of the ARN/Case is “Pending for reply by taxpayer”. It will change as you act on the proceeding.

B. Search for your Applications for Rectification of Order and open its Case Details Screen

To search for your Applications for Rectification of Order and open its Case Details Screen, perform following steps:

1. Access the www.gst.gov.in URL. The GST Home page is displayed.

2. Login to the portal with valid credentials.

3. Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications

Applications for Rectification of Order and open its Case Details Screen

4. My Applications page is displayed. Select “Application for rectification of order” in the Application Type field, select submission period in the From Date field and To Date fields and then click SEARCH.

Applications

5. Based on your Search criteria, applications are displayed. Click the ARN hyperlink you want to open.

ARN

6. Case Details page is displayed. From this page, you can initiate acting on proceedings related to rectification of order u/s 161 by operating on the tabs provided at the left-hand side of the page: APPLICATIONS, NOTICES, REPLIES, ORDERS. Click BACK to go back to My Applications page.

Application Case Details

Note 1: On this page, the APPLICATIONS tab is selected by default.

Note 2: Currently, Status of the ARN/Case is “Pending for action by tax officer”. It will change as you act on the proceeding.

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

To view Application Details based on which this Case was created, perform following steps:

1. On the Case Details page of that particular application, select the APPLICATIONS tab, if it is not selected by default. This tab provides you an option to view the filed application in PDF mode. Click BACK to go back to My Applications page.

View your Filed Application

2. Click the View hyperlink to download and view the application in PDF mode.

D. Take action using NOTICES tab of Case Details screen: View issued Notice of that Application

To view issued Notices and File your Reply, perform following steps:

1. On the Case Details page of that particular application, select the NOTICES tab. This tab displays all the notices (Additional Information/Reminder/Adjournment) issued by Adjudication Authority (A/A).

View issued Notice of that Application

2. Scroll to the right to view the document name(s) in the Attachments section of the table and click them to download into your machine.

E. Take action using REPLIES tab of Case Details screen: View/Add your replies to the issued Notice of that Application

To view or add your replies to the issued Notice of that Application, perform following steps:

1. On the Case Details page of that particular application, select the REPLIES tab. This tab will display the replies you will file against the Notice issued by Adjudication Authority (A/A). To add a reply, click ADD REPLY and select Additional Information.

ADD REPLY and select Additional Information

2. Additional Information page is displayed. Enter details in the displayed fields as mentioned in the following steps. To go to the previous page, click BACK.

Additional Information page is displayed

2a. In the Personal Hearing Required? field, select Yes or No.

Note: This button is visible in only those applications where the A/A has not called for a personal hearing in the issued notice.

2b. In Reply field, enter details of your reply to the issued notice.

2c. Click Choose File to upload the document(s) related to your reply, if any. This is not a mandatory field.

2d. Enter Verification details. Select the declaration check-box and select the name of the authorized signatory. Based on your selection, the fields Designation/Status and Date (current date) displayed below gets auto-populated. Enter the name of the place where you are filing this application.

Designation Status and Date

2e. Click PREVIEW to download and review your application. Once you are satisfied, click FILE.

3. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

Submit Application page is displayed

4. Notices and Orders page is displayed with the generated Reference number. To download the filed reply, click the Click here hyperlink. Then, click OK.

Notices and Orders

5. The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to “Reply furnished, Pending for rectification order“. You can also click the documents in the Attachments section of the table to download them.

Reply furnished, Pending for rectification order

F. Take action using ORDERS tab of Case Details screen: View issued Orders of that Application

To download order for summary assessment, perform following steps:

1. On the Case Details page of that particular taxpayer, click the ORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.

View issued Orders of that Application

2. Click the document(s) in the Attachments section of the table to download them.

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