GST Rectification & Review fix every mistake apparent on the face of the record.
Specialist GST rectification and review services under Section 161 of the CGST Act — covering rectification of orders, decisions, notices, and certificates for mistakes apparent on record, including tax, interest, penalty, and ITC errors.
Section 161 of the CGST Act provides a powerful remedy to correct any error or mistake apparent on the face of the record in any order, decision, notice, certificate, or other document issued by GST authorities. Rectification can be initiated suo motu by the authority, or on application by the taxpayer or any affected person — within 3 months of the order, but no rectification beyond 6 months.
Our GST rectification and review services cover identification of apparent errors in DRC-07 adjudication orders, ASMT-13 best judgment orders, refund rejection orders, ITC reversal demands, computational errors, factual mistakes, wrong section quoted, double-counted demands, ignored reply submissions, and incorrect penalty levy — with rectification application drafting and follow-up.
NDS Advisors handles rectification with Chartered Accountant precision — carefully mapping each error to apparent record, drafting reasoned rectification applications, personal hearing representation, follow-up till rectification order, and where rectification is denied, smooth transition into first appeal under Section 107 — ensuring no apparent error becomes a permanent demand.
Our Rectification & Review Services
Section 161 Application
Rectification application drafting for mistakes apparent on record.
DRC-07 Rectification
Correction of computational errors in adjudication orders.
Refund Order Review
Rectification of refund rejection on apparent factual errors.
Penalty Recomputation
Rectification of penalty wrongly computed under Section 73 or 74.
Double Demand Removal
Rectification of duplicated tax demand across periods.
Reply Consideration
Rectification when filed reply was not considered in original order.
Time Limit Defence
Application within 3 months and 6 month outer limit defence.
Appeal Continuity
Section 107 first appeal where rectification is rejected.
Our Approach
Error Mapping
Apparent errors identified and matched to record evidence.
Application Draft
Section 161 rectification application drafted with grounds.
Submission
Application filed before the issuing authority on portal.
Hearing
Personal hearing and reasoned arguments presented.
Order / Appeal
Rectification order received or first appeal initiated.
Why It Matters
Frequently Asked Questions
Section 161 allows GST authorities to rectify any error or mistake apparent on the face of the record in any order, decision, notice, or certificate issued by them.
A mistake apparent on record is an obvious clerical, arithmetical, or factual error that does not require long arguments or fresh evidence to establish.
Rectification application must be filed within 3 months from the date of the order, and no rectification can be made after 6 months from date of order.
No, only errors apparent on the face of record can be rectified; debatable issues, fresh legal arguments, or re-appreciation of evidence cannot be addressed.
No, rectification only corrects apparent errors; substantive disputes on tax, ITC, or penalty must be pursued through first appeal under Section 107.
Apparent Errors in Your GST Order?
From Section 161 rectification application drafting and personal hearing to DRC-07 corrections and appellate continuity — get specialist GST rectification support by Chartered Accountants.
Talk to a Rectification Specialist or call +91 9819 000 511