Rectification of DRC 07

According to the GST rules, the authority who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such document, either on its own motion or where such error is brought to its notice by any officer or by the affected person within a period of three months from the date of issue of such document1. However, no such rectification shall be done after a period of six months from the date of issue of such document, except in cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission1.

If the authority does not pass the rectification order within the prescribed time limit, you may file an appeal against the original order to the First Appellate Authority within three months from the date of communication of the order2. However, you will have to pay a pre-deposit of 10% of the amount disputed or Rs. 25 crores, whichever is less, along with the appeal3. You may also request for extension of time limit for filing the appeal by providing the grounds on which such extension is sought4.

If you are not satisfied with the order of the First Appellate Authority, you may file a second appeal to the Appellate Tribunal within three months from the date of communication of the order5. However, you will have to pay an additional pre-deposit of 20% of the amount disputed or Rs. 50 crores, whichever is less, along with the appeal6.