The Goods and Service Tax Network (GSTN) enabled the “Application for Rectification of Order” on the GST portal.
Steps to file Application for Rectification of Order
- In order to file an Application for Rectification of Order, access the www.gst.gov.in URL.
- The GST Home page is displayed.
- Login to the portal with valid credentials.
- Dashboard page is displayed.
- Click Dashboard > Services > User Services > My Applications.
- My Applications page is displayed.
- Select “Application for rectification of order” in the Application Type field.
- Then, click the “New Application” button.
- The new Application page is displayed. Enter details in the displayed fields.
It is noteworthy that currently, the status of the application is “Draft”. It will remain so until you file the application.
Also read: How to apply for rectification in subsequent proceedings u/s 161 conducted by the tax officer
Steps to Enter details in the displayed fields in the New Application
- In the 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.
- In Grounds for the rectification field, enter a reason for filing this application.
- Click Choose File to upload the document(s) related to this application, if any. This is not a mandatory field. 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 get auto-populated.
- Enter the name of the place where you are filing this application.
- Click PREVIEW to download and review your application.
- Once you are satisfied, click FILE.
- The Submit Application page is displayed.
- Click SUBMIT WITH DSC or SUBMIT WITH EVC.
- The acknowledgment page is displayed with the generated ARN.
To download the filed application, click the Click here hyperlink or click CREATE NEW APPLICATION to go back to the My Applications page.
Points to Remember
- Once the application is filed, the following actions also take place on the GST Portal.
- The status of the application gets updated to “Pending for action by tax officer”.
- You will receive an intimation of successful filing, along with the generated ARN, on your registered email and mobile.
- You will be able to view and track the ARN from the following navigation: Dashboard > Services > User Services > My Applications > Case Details > APPLICATIONS
