Application for rectification of an order under section 161
Read the order against the notice before you read it against the law, and decide within a fortnight whether the answer is a six-month rectification or a three-month appeal, because choosing the first does not buy you time for the second.
- 2 pages
- 65
- Word and PDF
- 13 September 2026
What it covers
- 1Application for rectification of an order under section 161s.161 · Rule 142(7) · s.107(1)
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer — to be filed within three months of the date of issue of the order, on the portal and in hard copy
To
The [Assistant Commissioner / Deputy Commissioner / Additional Commissioner] of [Central / State] Tax
[Range / Ward], [Division], [Commissionerate]
Sub: Application under section 161 of the CGST Act 2017 for rectification of the error apparent on the face of the record in Order-in-Original No. [Order-in-Original number] dated [Date of the Order-in-Original], the summary whereof has been uploaded in Form GST DRC-07 bearing Reference No. [Reference number of the Form GST DRC-07 summary] dated [Date of the Form GST DRC-07 summary] — GSTIN [Taxpayer's GSTIN] — tax period [Tax period of the order] — reg.
Sir / Madam,