Forms - Demand and Recovery Forms
FORM GST DRC - 08
Summary of Rectification /Withdrawal Order
1[FORM GST DRC - 08
[See rule 142(7)]
Reference No.: Date:
Summary of Rectification /Withdrawal Order
| 1. Particulars of order: | |
| (a) Financial year, if applicable | |
| (b) Tax period, if any | From --- To ---- |
| (c) Section under which order is passed | |
| (d) Original order no. | |
| (e) Original order date | |
| (f) Rectification order no. | |
| (g) Rectification order date | |
| (h) ARN, if applied for rectification | |
| (i) Date of ARN | |
2. Your application for rectification of the order referred to above has been examined ______
3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) _____
4. The order referred to above (issued under section 129) requires to be withdrawn_____
5. Description of goods / services (if applicable) :
| Sr. No. | HSN code | Description |
6. Section of the Act under which demand is created:
7. Details of demand, if any, after rectification :
(Amount in Rs.)
| 2[Sr. No. |
Tax Rate |
Turnover
|
Tax Period | Act |
POS (Plac+e of Supply) |
Tax
|
Interest | Penalty | Fee | Others | Total | |
| From | To | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
| Total | ]2 | |||||||||||
You are hereby directed to make the payment by failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature Name
Designation Jurisdiction
Address
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the Table at serial no. 7 i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.
4. Demand table at serial no. 7 shall not be filled up if an order issued under section 129 is being withdrawn.]1
1. Substituted (w.e.f 01-04-2019) vide notification no. 16/2019 ,central tax dated 29/03/2019 for
"FORM GST DRC - 08
[See rule 142(7)]
Reference No.: Date:
Rectification of Order
Preamble - << Standard >> (Applicable for orders only)
| Particulars of original order | |||
| Tax period, if any | |||
| Section under which order is passed | |||
| Order no. | Date of issue | ||
| Provision assessment order no., if any | Order date | ||
| ARN, if applied for rectification | Date of ARN | ||
__Your application for rectification of the order referred to above has been found to be satisfactory;
__It has come to my notice that the above said order requires rectification;
Reason for rectification –
<< text box >>
Details of demand, if any, after rectification
(Amount in Rs.)
| Sr. No. | Tax rate | Turnover | Place of supply | Act | Tax/Cess | Interest | Penalty |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
The aforesaid order is rectified in exercise of the powers conferred under section 161 as under:
<< text>>
To
_______________ (GSTIN/ID)
--------------------------Name
_______________ (Address )"
2. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for
| "Sr. No. | Tax rate | Turnover | Tax Period | Act | POS (Place of Supply) | Tax | Interest | Penalty | Others | Total | |
| From | To | ||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
| Total | " | ||||||||||
Notifications
- Notification No. 60/2018 - 30-10-2018 - Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 16/2019 - 29-03-2019 - Seeks to make Second Amendment (2019) to CGST Rules.
- Notification No. 79/2020 - 15-10-2020 - Seeks to make the Twelfth amendment (2020) to the CGST Rules, 2017
- Notification No. 22/2024 - 08-10-2024 - Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act
