https://www.taxtmi.com/forum/issue?id=120143 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. en-us Sat, 14 Jun 2025 12:42:22 +0530 Tue, 17 Jun 2025 18:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120143 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. Discussion-Forum GST Sat, 14 Jun 2025 12:42:22 +0530 https://www.taxtmi.com/forum/issue?id=120143