Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
DRC-08 rectifies or withdraws final GST orders under Section 161.
Rectification must occur within 6 months, except for clerical errors.
Access DRC-08 via 'View Notices and Orders' on the GST portal.
Reply to DRC-08 by uploading valid reasons and documents on the portal.
Timely responses ensure compliance with rectification orders.
A proper officer reserves the right to issue Form DRC-08 in GST to taxpayers on behalf of the tax authorities. Taxpayers can reply to such an order or if this kind of order is rejected. The reply by the taxpayer needs to include valid reasons and supporting documents that validate the reasons. Learn in detail about form DRC-08 here to reply appropriately.
What Is DRC-08?
Form DRC-08 is often called the 'Summary of Rectification' or 'Withdrawal Order'. If a proper officer wishes to withdraw or rectify the final order passed after uploading the summary in Form DRC-07, he/she needs to issue a DRC-08 form. The rectification of an order is permissible under Section 161 of the GST Act.
What Is the Time Limit for DRC-08 Rectification?
A proper officer has to rectify the order in Form DRC-08 within 6 months from the order issue date. However, if there is a clerical or arithmetical error due to an accidental slip, the time limit does not apply.
To view DRC-08 or any other demand orders, follow either of the processes mentioned below:
Process 1: Go to the ‘Services’ tab on the GST portal, navigate to the ‘User Services’ option and click on ‘View Notices and Orders’.
Process 2: As an alternative, you can navigate to the 'View Notices and Orders' option from the portal dashboard to view orders such as the DRC-08 form.
Reply Against Rectification of Order Against Remanded Cases and GST DRC-08
To reply to form GST DRC-08, follow the steps mentioned below:
Step 1: Visit the unified GST portal.
Step 2: Log in to your account using your user credentials.
Step 3: Select ‘Dashboard’ and then ‘Services’. Further, select ‘User Services’ and then ‘View Additional Notices/Orders’.
Step 4: Click on ‘View Hyperlink’ to see the case details of the particulars displayed on the screen.
Step 5: To reply, select the 'Click Here' option in the reply column.
Step 6: Upload relevant supporting documents and click on ‘Verification Box’. Ensure to select the authorised signatory and click on the ‘File’ option.
Step 7: After filing a reply, you can check it in the 'Replies' folder. Additionally, you can present counter replies by clicking on the 'Counter Reply' option.
Conclusion
DRC-08 in GST is issued by a tax officer to rectify orders passed in form DRC-07. The proper officer has to rectify this order within 6 months from the date of issuance. In the case of clerical errors, however, there is no time limit for rectification by the proper officer. If you are a taxpayer, ensure to reply to such an order within the stipulated time limit.
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FAQs
What is Form DRC-08 and why is it issued?
Form DRC-08, known as the 'Summary of Rectification' or 'Withdrawal Order,' is issued by a GST officer to rectify or withdraw errors in a final order passed via Form DRC-07. This rectification is conducted under Section 161 of the GST Act to address any inaccuracies or clerical mistakes.
What is the time limit for rectification under DRC-08?
The rectification of an order using DRC-08 must be completed within 6 months from the issuance date of the original order. However, if the rectification is due to clerical or arithmetic errors caused by accidental slips, the time limit does not apply.
How can taxpayers view Form DRC-08 on the GST portal?
Taxpayers can view DRC-08 by logging into the GST portal, navigating to the ‘User Services’ section under the ‘Services’ tab, and selecting ‘View Notices and Orders.’ Alternatively, it can also be accessed directly from the portal dashboard.
How can a taxpayer reply to Form DRC-08?
Taxpayers can reply to DRC-08 by logging into their GST portal account, going to the ‘Additional Notices/Orders’ section, uploading supporting documents, and filing their reply. The reply is then visible under the 'Replies' folder, with an option to submit counter-replies if required.
What happens if a taxpayer fails to respond to DRC-08 on time?
Failure to respond to DRC-08 within the stipulated time may lead to the original rectified or withdrawn order becoming final and binding. To avoid complications, taxpayers should reply promptly, ensuring they provide valid reasons and supporting documents.
Shreyansh Singh, an IIT Kanpur alumnus, has eight years of experience in the finance industry. He has spent 5 years at American Express developing mid to long-term strategies for multiple markets including US, Europe and India. Shreyansh currently leads Growth and Strategy initiatives at Pice.
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