Filing Application for Rectification or Taking Action in the Subsequent Proceedings u/s 161 Conducted by Tax Officer

How can I file an application for rectification of order and participate in the subsequent proceedings u/s 161?

To file an application for Rectification and participate in the subsequent proceedings u/s 161, perform following steps:

A. A (1). File an Application for Rectification of Order or A (2). View Issued Order/Notice and Open the related Case Details Screen

B. Search for your Applications for Rectification of Order and open its Case Details Screen

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

D. Take action using NOTICES tab of Case Details screen: View issued Notice of that Application

E. Take action using REPLIES tab of Case Details screen: View/Add your replies to the issued Notice of that Application

F. Take action using ORDERS tab of Case Details screen: View issued Orders of that Application

A(1). File an Application for Rectification of Order

To file an Application for Rectification of Order, perform following steps:

1) Access the www.gst.gov.in URL. The GST Home page is displayed.

2) Login to the portal with valid credentials.

3) Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications

Click Dashboard

4) My Applications page is displayed. Select "Application for rectification of order" in the Application Type field. Then, click the NEW APPLICATION button.

My Applications page

5) New Application page is displayed. Enter details in the displayed fields as mentioned in the following steps.

New Application page

Note: Currently, Status of the application is "Draft". It will remain so until you file the application.

a. In Original Order Number field, select the order number of the order that you wish to rectify.

Select the order number of the order

b. Based on your selection, Original Order Issue Date and Tax Period fields get auto-populated.

Select Original Order Issue Date

c. In Grounds for rectification field, enter reason for filing this application.

d. Click Choose File to upload the document(s) related to this application, if any. This is not a mandatory field.

e. 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 gets auto-populated. Enter the name of the place where you are filing this application.

Click Verification Checkbox

f. Click PREVIEW to download and review your application.

Click Preview

g. Once you are satisfied, click FILE.

6) Submit Application page is displayed. Click SUBMIT WITH DSC or SUBMIT WITH EVC.

Submit Application page

7) Acknowledgement 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 My Applications page.

Acknowledgement Page

Note: Once the application is filed, following actions also take place on the GST Portal.

  • 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

To view issued order/notice related to rectification of orders and open the Case Details screen, perform following steps:

1) Access the www.gst.gov.in URL. The GST Home page is displayed.

2) Login to the portal with valid credentials.

3) Dashboard page is displayed. Click Dashboard > Services > User Services > View Additional Notices/Orders

Dashboard page

4) Additional Notices and Orders page is displayed. Using the Navigation buttons provided below, search for the Orders related to Rectification of Orders. Click View hyperlink to go to the Case Details screen of that particular Order/Notice.

Additional Notices and Orders page

5) Case Details page is displayed. From this page, you can initiate acting on proceedings related to rectification of order u/s 161 by operating on the tabs provided at the left-hand side of the page: APPLICATIONS, NOTICES, REPLIES, ORDERS.

Case Details page

Note 1: On this page, the APPLICATIONS tab is selected by default.

Note 2: Currently, Status of the ARN/Case is "Pending for reply by taxpayer". It will change as you act on the proceeding.

B. Search for your Applications for Rectification of Order and open its Case Details Screen

To search for your Applications for Rectification of Order and open its Case Details Screen, perform following steps:

1) Access the www.gst.gov.in URL. The GST Home page is displayed.

2) Login to the portal with valid credentials.

3) Dashboard page is displayed. Click Dashboard > Services > User Services > My Applications

Dashboard page

4) My Applications page is displayed. Select "Application for rectification of order" in the Application Type field, select submission period in the From Date field and To Date fields and then click SEARCH.

My Applications page

5) Based on your Search criteria, applications are displayed. Click the ARN hyperlink you want to open.

Click ARN

6) Case Details page is displayed. From this page, you can initiate acting on proceedings related to rectification of order u/s 161 by operating on the tabs provided at the left-hand side of the page: APPLICATIONS, NOTICES, REPLIES, ORDERS. Click BACK to go back to My Applications page.

Case Details page and Click Back

Note 1: On this page, the APPLICATIONS tab is selected by default.

Note 2: Currently, Status of the ARN/Case is "Pending for action by tax officer". It will change as you act on the proceeding.

C. Take action using APPLICATIONS tab of Case Details screen: View your Filed Application

To view Application Details based on which this Case was created, perform following steps:

1) On the Case Details page of that particular application, select the APPLICATIONS tab, if it is not selected by default. This tab provides you an option to view the filed application in PDF mode. Click BACK to go back to My Applications page.

Case Details page

2) Click the View hyperlink to download and view the application in PDF mode.

D. Take action using NOTICES tab of Case Details screen: View issued Notice of that Application

To view issued Notices and File your Reply, perform following steps:

1) On the Case Details page of that particular application, select the NOTICES tab. This tab displays all the notices (Additional Information/Reminder/Adjournment) issued by Adjudication Authority (A/A).

Select Notices

2) Scroll to the right to view the document name(s) in the Attachments section of the table and click them to download into your machine.

E. Take action using REPLIES tab of Case Details screen: View/Add your replies to the issued Notice of that Application

To view or add your replies to the issued Notice of that Application, perform following steps:

1) On the Case Details page of that particular application, select the REPLIES tab. This tab will display the replies you will file against the Notice issued by Adjudication Authority (A/A). To add a reply, click ADD REPLY and select Additional Information.

Select Replies

2) Additional Information page is displayed. Enter details in the displayed fields as mentioned in the following steps. To go to the previous page, click BACK.

Additional Information page

a. In the Personal Hearing Required? field, select Yes or No.

Note: This button is visible in only those applications where the A/A has not called for a personal hearing in the issued notice.

b. In Reply field, enter details of your reply to the issued notice.

c. Click Choose File to upload the document(s) related to your reply, if any. This is not a mandatory field.

d. 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 gets auto-populated. Enter the name of the place where you are filing this application.

Enter Verification details

e. Click PREVIEW to download and review your application.

Click Preview

f. Once you are satisfied, click FILE.

3) Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

click Issue with DSC/EVC

4) Notices and Orders page is displayed with the generated Reference number. To download the filed reply, click the Click here hyperlink. Then, click OK.

Click ok

5) The updated REPLIES tab is displayed, with the record of the filed reply in a table and with the Status updated to "Reply furnished, Pending for rectification order". You can also click the documents in the Attachments section of the table to download them.

Click replies

Note: Once you file your reply, you will receive an intimation of successful filing, along with the generated RFN, on your registered email and mobile.

F. Take action using ORDERS tab of Case Details screen: View issued Orders of that Application

To download order issued against your application, perform following steps:

1) On the Case Details page of that particular taxpayer, click the ORDERS tab. This tab provides you an option to view the issued order, with all its attached documents, in PDF mode.

Click Orders

2) Click the document(s) in the Attachments section of the table to download them.