GST Rectification Order

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Amit Jain

Proprietor

408 Points Posted on 23 March 2024

If an assessee has applied for rectification, and suppose part rectification has been done by officer.

Now my question is that
Whether the original order will be quashed and new order will be passed with reduced demand.

or what is the procedure

Replies (4)

Quick Summary

This discussion clarifies the process following a partial GST rectification order. When an officer partially rectifies an original order, the original demand is reduced, and the updated demand can be viewed via intimation U/S 143(1). Crucially, an appeal can be filed against the rectification order (DRC-08) itself, even if three months have passed since the original order was issued, as the appeal window starts from the date of the rectification order.

CA Aakarsh Jain

4330 Points Posted on 23 March 2024

The intimation us 143(1) of the rectification order passed can be referred to for seeing the outstanding demand. You can just reply to the earlier outstanding demand notice by ticking not agreed as rectification is passed.

Amit Jain

Proprietor

408 Points Posted on 23 March 2024

Thanks for Your Sir
But my question is regarding GST Act
If original demand is Rs. 100/- and rectification order DRC-08 has been passed by reducing the demand to Rs. 40/-
Whether we can file appeal against DRC-08 order if three months has been passed from the date of original order

Bindu

CA Final Student

75 Points Posted on 24 March 2024

Yes, appeal can be filed against rectification order within 3 months. Date of original order is not relevant here.

Rushabh

Automation Expert

10733 Points Posted on 14 November 2026

A rectification under section 154 does not ordinarily quash the original order. The authority amends the order to the extent of the apparent mistake; the original order continues to operate as amended, and the demand should be recomputed accordingly. A separate rectification order/intimation should record the change, and the revised demand or refund should follow from it.

Check the rectification order and the updated demand computation on the portal; confirm that the relief allowed is reflected in the outstanding demand.
If only part of the mistake was corrected, the balance can be pursued by a further rectification application if it remains an apparent mistake, or through the appropriate appeal route where the issue requires adjudication or interpretation.
The precise process depends on the type of order and the authority that passed it. If the demand record has not updated, follow up with that authority with the rectification order and computation.

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