APPLICATION FOR RECTIFICATION OF ORDER

Filing Application for Rectification or Taking Action in the subsequent proceedings u/s 161 Conducted by Tax Officer
Q	How can Rectification of Orders be done?
A	Rectification of order issued can be done on the basis of suo moto or upon receipt of application from taxpayer.
Q	What is the time limit within which a taxpayer can file for rectification?
A	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.
Q	Can I file an application of rectification of Order if appeal is filed against that order?
A	If appeal is filed against assessment order, then order cannot be rectified.
Q	What happens if a suo moto rectification done by an Adjudication Authority (A/A) adversely affects any person?
A	If rectification adversely affects any person, then Adjudication Authority  (A/A) will have to issue notice before making such rectification.
Q	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?
A	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
Q	What is the procedure of rectification of order?
A	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. 2.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: 3.  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. 4.  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. 5.  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.
Q	What is the time limit for the completion of Rectification of Order related proceedings?
A	The Rectification Order must be passed by A/A within 6 months from date of original order except in case of clerical/arithmetical mistake.
Q	What happens on the GST Portal once I file an application for rectification of order?
A	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.
Q	What documents will I receive once Notice is issued?
A	You will receive two documents i.e. system-generated Notice for seeking clarification for rectification of order and annexure uploaded by officer.
Q	What happens on the GST Portal once I file a reply?
A	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.
Q	What happens on the GST Portal if rectification order is issued?
A	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’
Q	What happens on the GST Portal if rectification application is rejected?
A	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’