TaxTMI 
TaxTMI 
Rectification order passed u/s 65 KGST Act
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....ectification order passed u/s 65 KGST Act<br> Query (Issue) Started By: - RAGHAVENDRA K Dated:- 2-8-2021 Last Reply Date:- 8-8-2021 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Can i apply under section 161 of the CGST for the rectification of the order passed under section 65 of the CGST/KGST act where issue involved is plastic scape sales is proposed to be taxed at 18% in the order. w....
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....hereas no objection is filed on this ground against the audit observation proposing to tax plastic scrape sales at 18%. later on i come to know that the rate of tax is 5% on plastic scrape sales what could be the other remedies i left with. any one can elaborate on this point thanks in advane Reply By ABHISHEK TRIPATHI: The Reply: Dear Sir, Under 161 rectification may be brought for any docum....
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....ent. The word they have used is "other documents" which squarely covers the audit report. You may use 161 in your case. It's a better move, otherwise, the department may initiate 73/74. Reply By KASTURI SETHI: The Reply: SH.RAGHAVENDRA K JI, Are you 100 % sure about rate of tax in respect of plastic scrap ? Are you sure about classification ? Is plastic scrap generated during process of manuf....
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....acture or trading ? As per procedure, prior to issuance of the Audit Report the para is examined thoroughly, discussed with the Officers who detect short levy/non-levy and if satisfied, it is approved by the Committee headed by the Commissioner. So be doubly sure before resorting to Section 161 of CGST Act. It appears to me a classification dispute. Reply By RAGHAVENDRA K: The Reply: Respected....
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.... Sir, Can i file the Appeal under section 107 & also file application under 161 for rectification of mistake. is recourse to both section possible simultaneously ? Can department raise other grounds or issue which do not form part of original order passed under section 65 in the appellate proceedings before the appellate commissioner ? Reply By KASTURI SETHI: The Reply: SH.RAGHAVENDRA K Ji, ....
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....Pl. refer to your queries at serial no.3 above. 1. NO 2. You are aggrieved party and not the department. Whatever you raise points, the department will counteract the same. Reply By Ganeshan Kalyani: The Reply: Classification of the goods for rate determination is a toughest task to do.<br> Discussion Forum - Knowledge Sharing ....