GST Rectification Order

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.