Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Discrepancies between the operative part of a GST order-in-original and FORM GST DRC-07 may amount to an error apparent on the face of the record. Rectification provisions cover clerical or arithmetical errors caused by accidental slips or omissions, notwithstanding the ordinary limitation applicable to rectification. Where the adjudicating authority records such a discrepancy, it must consider correction under section 161 rather than reject rectification on the basis that no apparent error exists.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4899 
