Rectification of Order prescribes correction or withdrawal of GST orders and sets out required demand and payment directions.

Form GST DRC 08 sets out the standardized format for issuing rectification or withdrawal orders, requiring particulars of the original and rectification orders, ARN if applicable, a stated reason for rectification, and a demand table to record tax, interest, penalty and other amounts post rectification. The form directs payment or recovery proceedings, includes officer signature and recipient details, and contains notes on optional fields and prior substituted versions by notification.

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