How to File a Rectification Application Under GST: A Step-by-Step Guide

Introduction

The Goods and Services Tax (GST) regime has provisions for rectifying errors or omissions in previously issued orders. Under Notification No. 22/2024-CT, dated 08.10.2024, taxpayers can file a rectification application through the GST portal. This article provides a clear and concise guide to help you navigate this process effectively.

Step-by-Step Guide to Filing a Rectification Application

1. Log in to the GST Portal

• Visit the GST portal.
• Log in using your valid credentials.

2. Navigate to the Rectification Application

• Go to Dashboard > Services > User Services > My Applications.
• Choose Application for Rectification of Order under the “Application Type” field.
• Click the NEW APPLICATION button to proceed.

3. Provide the Required Details

Once the application form is displayed, complete the following steps:

• Order Number: Select the order number you wish to rectify.
• Auto-populated Fields: The “Order Issue Date” and “Tax Period” will populate automatically based on your selection.

4. Grounds for Rectification

• Specify the reason for rectification. For instance:
  

  “Application of rectification of order under Notification No. 22/2024-Central Tax dated 08.10.2024.”

5. Attach Supporting Documents

• Upload Annexure A as notified in Notification No. 22/2024. This step is mandatory to validate your application.

6. Verify Details and Submit

• Provide the verification details:
  • Tick the declaration checkbox.
  • Select the name of the authorized signatory.
• The fields “Designation/Status” and “Date” will auto-populate. Enter the name of the place where the application is being filed.

7. File the Application

• Preview your application for accuracy.
• Click FILE to submit your rectification request successfully.

Why Rectification Is Important

Filing a rectification ensures compliance with GST norms, minimizes disputes, and rectifies genuine errors in previously issued orders. Make sure to adhere to all procedural requirements to avoid delays in processing.

By following this step-by-step guide, taxpayers can ensure a seamless process for filing rectification applications under GST. Stay compliant and up-to-date with GST regulations to avoid any penalties or legal issues.

For more details please refer the document here.

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