Rule 108 - Rectification of Order - Goods And Services Tax Appellate Tribunal (Procedure) Rules, 2025

108 . Rectification of Order. - (1) Any clerical mistakes in any order of the Appellate Tribunal or error therein arising from any accidental slip or omission may, at any time, be corrected by the Appellate Tribunal on its own motion or on application of any party by way of rectification. (2) An application under sub-rule (1) shall be made online which shall include all the information as prescribed in GSTAT FORM-01 within one month from the date of the final order for rectification.