Sponsored
    Follow Us:
Sponsored

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.

Access Denied! Only Regstered Users Can Download The File "Format of Draft Rectification Application under section 161 of GST Act". Register Here or Login
Sponsored

Author Bio

I am an Elected Executive Member of Delhi Sales Tax Bar Association, Fellow Member of Institute of Chartered Accountants of India, Law Graduate, Certified Independent Director (MCA), Certified Concurrent Auditor (ICAI), Former Co-opted Member of committee for accounting standards of local bodies(IC View Full Profile

My Published Posts

Understanding Recent Amendment to Section 128A, 16(5) & 16(6) Draft / Sample Appeal for DRC-01/ DRC-07 of FY 2017-18 GST Draft Reply DRC-01 on Late Generation of e-invoice with AATO Less than 100 crores Format of Draft Reply on DRC-01 GST Draft Reply on DRC-01 for FY 2018-19 for Non Issuance of e-invoice View More Published Posts

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

One Comment

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
December 2024
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031