TMI BlogInstruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... 024 INSTRUCTION Sub: Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST Act, 2017. Background : Several representations have been received with regard to allowing rectification of demand orders issued by zonal/ field formations on account of difficulties faced by taxpayers/ dealers. It is submitted that allowing for rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .(7) a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order or of the withdrawal order shall be uploaded electronically by the proper officer in FORM GST DRC-08. 4. Following points merits attention of ward officers while invoking the provisions of rectification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed questions of fact is not a mistake apparent from the record. IV. Even in certain scenarios the Authority may not have considered the arguments as submitted by the appellant then such missed submissions may also not be considered as mistake apparent on record as in case of supporting documents not considered etc. Therefore, if there are interpretation points on facts of the case or from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby advised to carefully examine the provisions of DGST Act, 2017 and apply their mind while invoking powers of the rectification for all the above cases. This issues with the prior approval of competent authority. (Kirti Garg, IAS) Spl. Commissioner (Policy) - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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