Iur GST assessment order for previous FY isn’t favorable, don’t rush to file an appeal just yet — consider rectification first!
By the end of February 2025, most taxpayers should have received their GST assessment orders for FY 2020-21. Whether the outcome is positive or includes a tax demand, it’s important to pause and evaluate.
Before filing an appeal (which must be done within three months of receiving the order), ask yourself:
Does your case involve a rectifiable error?
What is Rectification?
Rectification is a process under Section 161 of the CGST Act that allows you to correct clerical, arithmetic, or obvious factual errors in your GST order. This step is often quicker and easier than going through the formal appeal process.
Why is Rectification Beneficial?
- Chance to Correct Errors: Rectification can fix small mistakes that may have resulted in an unfair tax demand or assessment.
- Extra Time for Appeal: If your rectification request is denied, the countdown for filing an appeal starts from the rejection date, not from the date of the original order. This extended timeline gives you more time to prepare your case and challenge the demand effectively.
- Go to GST login page<service tab<and rectification application first