GST Rectification
Applications to rectify errors apparent on the face of the record in orders, notices and decisions issued under the Goods and Services Tax.
Where an order or notice contains an error apparent on the face of the record — a calculation mistake, the wrong tax period, a figure picked up from the wrong return, or an amount already paid but not given credit for — the authority that issued it can rectify it, either on its own motion or on an application, within the time limits prescribed. Rectification does not extend to matters that need fresh argument or a re-appreciation of evidence; those belong in appeal.
What our rectification service covers
Choosing the right route, and protecting the other one while you use it.
- Assessing whether the defect is a rectifiable error or an appealable ground
- Drafting and filing the rectification application within the prescribed period
- Supporting the application with challans, returns, ledgers and reconciliations
- Seeking credit for payments already made but not reflected in the order
- Protecting the appeal limitation while the rectification application is pending
- Correcting return level errors through amendment in a later return where the issue is not in an order
What rectification can and cannot fix
The boundary between a correction and an appeal.
Error Apparent
A mistake visible from the record itself, needing no argument to establish, such as an arithmetical error or a wrong period.
Time Limit
Rectification is available only within the period prescribed from the date of the order, and that period does not extend on request.
Payment Not Credited
One of the most common and most fixable defects: tax paid through the cash or credit ledger that the order does not account for.
Rectification versus Appeal
A wrong conclusion on law or facts is not an error apparent, and an application seeking to reargue it will be rejected.
Our process
From initial consultation to completion.
Defect Assessment
Reading the order against the record to identify precisely what is wrong and how it is visible on the face of it.
Route Selection
Deciding between rectification, appeal, or both in parallel, with the limitation dates set out clearly.
Application Filing
Filing the application with the supporting record annexed and the correction sought stated in figures.
Follow-Up
Pursuing the rectified order and moving to appeal without delay where the application is not allowed.
Why rectification applications are so often rejected
What sets our approach apart.
Most applications are appeals in disguise
An application asking the authority to change its view on the law or the evidence falls outside the rectification power and will be dismissed.
The appeal clock does not stop
Filing a rectification application does not extend the period for appeal, so the appeal has to be protected separately.
Rectification can also increase liability
A rectification that adversely affects a person requires an opportunity of hearing, and can work in either direction.
Rectification questions answered
What people ask before engaging us.
Order shows a demand you have already paid?
That is usually a rectification, not an appeal. Send us the order and we will tell you which.
