Format of Draft Rectification Application under section 161 of CGST/DGST Act regarding tax, interest, and penalty levied against the registered taxpayer (RTP). It outlines discrepancies, clarifies actions taken, and requests rectification to alleviate financial burdens.
Dated :
To,
The GST Officer,
Ward – ,
Delhi GST,
T&T Building,
Delhi.
Dear Sir,
IN THE MATTER OF .
GSTIN –
Reg : APPLICATION FOR RECTIFICATION U/S 161
Period : 2017-18
DRC – 07 / Order dated ……………
That the registered tax payer (hereinafter called as ‘RTP’) wants to submit as under –
1. That the RTP is a small person registered under GST and is trading in ………………… from last many years and was adjudicated for FY 2017-18 on ………………..by your goodself.
2. That your goodself levied a tax, interest and penalty under section 73 of the CGST / DGST Act, 2017 of Rs ……………../- in IGST, CGST and SGST respectively through DRC-07 dt. …………………
3. That during the adjudication for FY 2017-18, the RTP already deposited the above mentioned disputed amount of Rs …………… and was paid through DRC-03 on ……………….. and was submitted online and hard copy on …………….. during the personal hearing and the same fact was left unattended may be due to oversight while passing an order dated ……………………. and consequently, a tax, interest and penalty of Rs …………. was levied through DRC-07 under CGST and SGST respectively.
4. That the RTP had mentioned in his reply dated ……………. filed online stating that the ITC of Rs ……………………was wrongly availed in CGST and SGST respectively by mistake of FY 2017-18 and was duly reversed in the period April, 2018 to September, 2018 in GSTR-3B and the same was also appearing and disclosed in form GSTR-9 and GSTR-9C filed of FY 2017-18 on …………….. and the Form 3B, GSTR-9 and GSTR-9C was annexed in the online reply and were also produced before your goodself which shows that the RTP already reversed the disputed tax amount from his credit ledger. Therefore, in consonance with Circular No. CBEC-20/01/08/2019-GST dated 18.09.2020 issued by Ministry of Finance, Department of Revenue, CBIC, no interest can be charged if due tax was reversed from the Electronic Credit Ledger.
5. That the RTP is applying an application for rectification of order passed under section 73 dated ……………… for mistake apparent on record which is purely in the nature of correction of a clerical or arithmetical error or arising from any accidental slip or omission under section 161 of the CGST / DGST Act, 2017 to reduce the tax, interest and penalty of Rs …………………./- to Rs …………………. as for reasons mentioned above.
6. That this Application of Rectification under Section 161 of CGST/DGST Act, 2017 is applied within 3 months of issue of order and this application is within time as the disputed order was issued on ………………… and is following the Instruction issued by the GST Special Commissioner (Policy) of Delhi GST vide F. No. 3(543)/GST/Policy/2024/1312-18 dated 01.03.2024.
Therefore, looking into the facts and circumstances of the case, the RTP is ready to fully co-operate with you and request you to quash the order and delete the tax, interest and penalty which was already paid by him on …………….. through DRC-03 or reversed the ITC in Form 3B of …………….. month filed on …………………..and further, request you to prevent the RTP from financial hardship and do the needful and oblige.
Thanking you,
Yours faithfully,
For
Tax Payer.
Author Bio
so helpful