{"id":57432,"date":"2024-12-31T15:14:19","date_gmt":"2024-12-31T09:44:19","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=57432"},"modified":"2024-12-31T15:14:23","modified_gmt":"2024-12-31T09:44:23","slug":"know-about-drc-08-in-gst","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/know-about-drc-08-in-gst\/","title":{"rendered":"Know about DRC-08 in GST"},"content":{"rendered":"\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>DRC-08 rectifies or withdraws final GST orders under Section 161.<\/li>\n\n\n\n<li>Rectification must occur within 6 months, except for clerical errors.<\/li>\n\n\n\n<li>Access DRC-08 via &#8216;View Notices and Orders&#8217; on the GST portal.<\/li>\n\n\n\n<li>Reply to DRC-08 by uploading valid reasons and documents on the portal.<\/li>\n\n\n\n<li>Timely responses ensure compliance with rectification orders.<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p>A proper officer reserves the right to issue Form <strong>DRC-08 in GST <\/strong>to taxpayers on behalf of the <a href=\"https:\/\/angelone.in\/finance-wiki\/taxes\/tax-authorities#:~:text=A%20tax%20authority%2C%20also%20known,laws%20within%20a%20specific%20jurisdiction.\" target=\"_blank\" rel=\"noopener\">tax authorities.<\/a> 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is DRC-08?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2024\/12\/What-Is-DRC-08.png\" alt=\"What Is DRC-08?\" class=\"wp-image-57498\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2024\/12\/What-Is-DRC-08.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2024\/12\/What-Is-DRC-08-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2024\/12\/What-Is-DRC-08-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2024\/12\/What-Is-DRC-08-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>Form DRC-08 is often called the &#8216;Summary of Rectification&#8217; or &#8216;Withdrawal Order&#8217;. 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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What Is the Time Limit for DRC-08 Rectification?<\/strong><\/h2>\n\n\n\n<p>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 <a href=\"https:\/\/www.collinsdictionary.com\/dictionary\/english\/slip\" target=\"_blank\" rel=\"noopener\">accidental slip<\/a>, the time limit does not apply.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to Check DRC-08 in the GST Portal?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"GST DRC Forms (DRC 01-DRC 08)\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/15ivBOpHu7U?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>To view DRC-08 or any other <a href=\"https:\/\/www.lawinsider.com\/dictionary\/demand-order\" target=\"_blank\" rel=\"noopener\">demand orders<\/a>, follow either of the processes mentioned below:<\/p>\n\n\n\n<p><strong>Process 1:<\/strong> Go to the \u2018Services\u2019 tab on the GST portal, navigate to the \u2018User Services\u2019 option and click on \u2018View Notices and Orders\u2019.<\/p>\n\n\n\n<p><strong>Process 2: <\/strong>As an alternative, you can navigate to the &#8216;View Notices and Orders&#8217; option from the portal dashboard to view orders such as the DRC-08 form.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Reply Against Rectification of Order Against Remanded Cases and GST DRC-08<\/strong><\/h2>\n\n\n\n<p>To reply to form GST DRC-08, follow the steps mentioned below:<\/p>\n\n\n\n<p><strong>Step 1: <\/strong>Visit the unified GST portal.<\/p>\n\n\n\n<p><strong>Step 2:<\/strong> Log in to your account using your user credentials.<\/p>\n\n\n\n<p><strong>Step 3: <\/strong>Select \u2018Dashboard\u2019 and then \u2018Services\u2019. Further, select \u2018User Services\u2019 and then \u2018View Additional Notices\/Orders\u2019.<\/p>\n\n\n\n<p><strong>Step 4: <\/strong>Click on \u2018View Hyperlink\u2019 to see the case details of the particulars displayed on the screen.<\/p>\n\n\n\n<p><strong>Step 5: <\/strong>To reply, select the &#8216;Click Here&#8217; option in the reply column.<\/p>\n\n\n\n<p><strong>Step 6: <\/strong>Upload relevant supporting documents and click on \u2018Verification Box\u2019. Ensure to select the authorised signatory and click on the \u2018File\u2019 option.<\/p>\n\n\n\n<p><strong>Step 7: <\/strong>After filing a reply, you can check it in the &#8216;Replies&#8217; folder. Additionally, you can present counter replies by clicking on the &#8216;Counter Reply&#8217; option.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p><strong>DRC-08 in GST <\/strong>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 <a href=\"https:\/\/en.wikipedia.org\/wiki\/Clerical_error\" target=\"_blank\" rel=\"noopener\">clerical errors<\/a>, 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.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1735629174242\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong><strong>What is Form DRC-08 and why is it issued?<\/strong><\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Form DRC-08, known as the &#8216;Summary of Rectification&#8217; or &#8216;Withdrawal Order,&#8217; 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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1735629175759\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the time limit for rectification under DRC-08?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1735629201616\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How can taxpayers view Form DRC-08 on the GST portal?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Taxpayers can view DRC-08 by logging into the GST portal, navigating to the \u2018User Services\u2019 section under the \u2018Services\u2019 tab, and selecting \u2018View Notices and Orders.\u2019 Alternatively, it can also be accessed directly from the portal dashboard.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1735629215196\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How can a taxpayer reply to Form DRC-08?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Taxpayers can reply to DRC-08 by logging into their GST portal account, going to the \u2018Additional Notices\/Orders\u2019 section, uploading supporting documents, and filing their reply. The reply is then visible under the &#8216;Replies&#8217; folder, with an option to submit counter-replies if required.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1735629238702\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What happens if a taxpayer fails to respond to DRC-08 on time?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>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.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways 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 [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":57497,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-57432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/57432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=57432"}],"version-history":[{"count":8,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/57432\/revisions"}],"predecessor-version":[{"id":57500,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/57432\/revisions\/57500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/57497"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=57432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=57432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=57432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}