TaxTMI 
TaxTMI 
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.
TAX IN DRC-07 IMPOSED UNDER CGST AND SGST INSTEAD OF IGST
14 Jun 2025 
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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. (AI Summary)
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. (AI Summary)