TAX IN DRC-07 IMPOSED UNDER CGST AND SGST INSTEAD OF IGST

[Mukesh Kuriyal]

The Assessing Officer While Passing the Order U/s. 73 Imposed Tax Under the Head CGST And SGST Instead Of IGST. The Same Was Also Mentioned In Form GST-DRC-07.   

Q-1 Whether It Can Be Rectified U/S 161   

Q-2  Whether the Order Should Be Quashed.

[KASTURI SETHI]

           It is rectifiable error.

[Kiran Kale]

Yes, as it is mistake apparent on records you may apply for rectification of order.

Additional point for consideration is if you dont rectify it, while filing online appeal, since the pre-deposit is automatically calculated, you may end up paying predeposit under wrong head. 

However, in my last such incidence, the adjudicating authority was not able to rectify it to that matter and since the appeal was filed offline, we correctly made predeposit through DRC 03 and filed the same.

[Mukesh Kuriyal]

Sir I agree with you but partially not completely. The order is not rectifiable under section 161 this is sure.

[Kiran Kale]

sir, if possible to state, i would like to know why you assume the order as not rectifiable

AI Summary

Tax head misclassification: rectification sought to reclassify CGST/SGST assessment to IGST and correct pre-deposit allocation. Incorrect levy recorded in DRC-07: tax was assessed under CGST and SGST instead of IGST under section 73. Contributors principally advise the misclassification is a rectifiable clerical error and an application for rectification may correct tax heads and pre-deposit allocation; however, a contrary view disputes rectifiability under section 161, leaving alternative reliance on appeal procedures and manual pre-deposit via DRC-03.