BK & Co Auditors SalemBK & Co Auditors Salem

Specialist Advisor

Corporate & Compliance Consultant

Published on: Jul 30, 2026

Order of Rectification

Order of rectification is filed by a taxpayer or any other to rectify a mistake in tax filing. For this purpose, a request should be raised under section 154(1). The likes of arithmetical mistakes, small clerical errors, and errors due to overwriting defined under the GST Act can only be corrected through Order of Rectification. To know more click on to

Order Of Rectification

Procedure to File Order of Rectification

Application for Order of Rectification

The following steps mentioned below will help the user to apply for an order of rectification :

Step: 1 Click the link . Step: 2 Login into the portal with the valid information. Step: 3 Click on Dashboard--->Services--->User Service--->My Applications. [caption id="" align="alignnone" width="575"]My application Dashboard Step: 4 Go to my Application page click on Application Type -> Application for Rectification Of Order) ->(NEW APPLICATION). [caption id="" align="alignnone" width="572"]My Application page My Application page Step: 5 In the New Application page, fill in the marked box and keep the status in Draft. [caption id="" align="alignnone" width="573"]New Application page New Application page Note: The current application status will be displayed as the draft as shown above, till the application gets completed. Step: 6 Select the Original Order Number among the options in the drop-down menu.  [caption id="" align="alignnone" width="214"]original order number original order number Step: 7  Once the option is selected, the Original Order Issue Date and Tax period will get auto-populated. [caption id="" align="alignnone" width="576"]Orginal Order Issue Date and Tax period Original Order Issue Date and Tax period Step: 8 Enter the reason in Grounds for Rectification field for filling this application. Step: 9 Upload the documents by clicking the Choose File, along with this application. Step: 10 In the verification page, confirm the accuracy of the details specified. Enter the name and place of the authorized signatory. Select the declaration check-box and fill up the Designation/Status and Date(current date). [caption id="" align="alignnone" width="575"]Verification details Verification details Step: 11 Click PREVIEW, download the application and review it. [caption id="" align="alignnone" width="436"]Preview Preview Step:12  In the Submit Application page, click SUBMIT WITH DSC or SUBMIT WITH EVC. [caption id="" align="alignnone" width="575"]Submit Application Submit Application Step: 13 In the Acknowledgement Page, an ARN gets generated. Download the filed application by the hyperlink Click Here [caption id="" align="alignnone" width="574"]Acknowledgement Page Acknowledgement Page Note: The following action takes place after filing an application in the GST portal.
  • The application status gets updated to "Pending for action by Tax Officer."
  • After filing an application successfully, an ARN gets generated. An intimation of the same will be sent to the registered mail id and mobile.
  • The ARN can be viewed and tracked by navigating to Dashboard---> Services--->User Services--->My Applications--->Case Details--->Applications.

 Notice and View the Issue Order and open the related Case Details screen.

The following steps are performed to view the issue order and notice the related rectification of order.

Step: 1 Click on the link ---> GST home page. Step: 2 Login to the portal with the valid credentials. Step: 3  Click on Dashboard--->Services--->User Service--->View Additional Notices/Orders. [caption id="" align="alignnone" width="572"]Services, User Services Services, User Services Step: 4 In the Additional Notices and Orders page, search the orders to be viewed. If there is a mistake, apply for the Order of Rectification by clicking on the View button. The hyperlink redirects the user to Case Details page. [caption id="" align="alignnone" width="572"]Additional Notices and Orders Additional Notices and Orders Step: 5 In the Case Details page, one can initiate proceedings of action which is related to rectification of order u/s 161. by using the tab APPLICATION, NOTICES, REPLIES, ORDERS.  [caption id="" align="alignnone" width="608"]Case detail Case Detail Note: The APPLICATION tab gets selected by default.

Open the Case Detail Screen and Search Application for Order Of Rectification .

The step-by-step procedure for this provision is described below:

Step: 1 Click on the link . Step: 2 Login to the portal with the valid credentials. Step: 3 Click on Dashboard--->Services--->User Services--->My Applications. [caption id="" align="alignnone" width="609"]Dashboard Dashboard Step: 4 In My Application page, click on the Application Type drop-down menu---> Select Application for rectification of order)--->fill up From date and To Date click-->SEARCH. [caption id="" align="alignnone" width="608"]Application page Application page Step: 5 After searching for the desired application, Click into the ARN hyperlink to open and view the same. [caption id="" align="alignnone" width="610"]ARN Hyperlink ARN Hyperlink Step: 6 In the Case Details using the tab, one can initiate proceedings of action which is related to the Order of Rectification X u/s 161 by using the tabs APPLICATION, NOTICES, REPLIES, ORDERS. [caption id="" align="alignnone" width="608"]Case detail Case Detail

Select APPLICATION tab to take Action on Case Details and Viewing of Filed Application.

To view the created case detail application, perform the following steps:

Step: 1 In the Case Details page, click on APPLICATIONS. This will assist the user to view the application in PDF. [caption id="" align="alignnone" width="611"]Case Details2 Case Details2 Step: 2 To view the application in PDF, click on to View.  [caption id="" align="alignnone" width="608"]View View

 View the Issued NOTICE of the Application in the Case Detail Screen.

Step: 1 Go to the Case Detail option for any particular application. Select NOTICES. The adjudication authorities will then issue and display all the notices as shown below. [caption id="" align="alignnone" width="609"]NOTICES NOTICES Step: 2 In the attachment section(bottom right), look for the document name and click on it to download the application for reference.

Viewing or Adding Replies to the Particular Issue

Step: 1 In the Case Details page, select REPLIES, upon which it displays the file against the notice issued by the authority. Click on ADD REPLY--->Additional Information.  [caption id="" align="alignnone" width="609"]NOTICES NOTICES Step: 2 Click the REPLIES option. In the Additional Information Page, enter all the necessary details in the field provided. Click Back to go to the previous page. [caption id="" align="alignnone" width="609"]Case detail(REPLIES) Case detail(REPLIES)
  • Choose whether or not a personal hearing is required by clicking on Yes or No on the pertinent option 
  • Enter the details of the issued notice in the field Reply. 
  • To upload the document, click on the option Choose File
  • Enter Verification details and select the check-box for declaration. Select authorised signatory name. Select the field which is necessary like Designation/Status and Date. In the application, enter the name of the authorized signatory and the place of signing it.

[caption id="" align="alignnone" width="608"]

Application page.1 Application page.1
  •  To download and review the application click on "PREVIEW"

[caption id="" align="alignnone" width="428"]

PREVIEW.2 PREVIEW.2 Step: 3 Submit the application by clicking on the ISSUE WITH DSC/ISSUE WITH EVC in the Submit Application page. [caption id="" align="alignnone" width="612"]Submit Application 2 Submit Application 2 Step: 4 In Notices and Order page, a reference number gets generated. Download the file by clicking into the hyperlink "Click here" ---> click Ok. [caption id="" align="alignnone" width="610"]Notice and order page Notice and order page Step: 5 Click the REPLIES tab to update the essential fields, which are "Reply Furnished, Pending for Rectification Order", found under the Status tag. The attachment can be downloaded by clicking on the document. [caption id="" align="alignnone" width="609"]Case detail(REPLIES)2 Case detail(REPLIES)2 Note: Once the reply is successful the message will be sent to the concerned person through mail and SMS.

Issued Order of the application can get viewed in the case details by using ORDERS tab.

Step: 1 In the Case Details page, click on to the option ORDERS. All the attached documents along with the issued order will be stored in PDF. [caption id="" align="alignnone" width="607"]Case detail(ORDERS) Case detail(ORDERS) Step: 2 Under the Attachments option, click on the documents to download the same.    
Back to Learn

Frequently Asked Questions

Common questions about Order of Rectification for Tax Filing Mistakes.

An Order of Rectification is a request filed by a taxpayer to rectify any mistake in their tax filing. It is used to correct arithmetic errors, clerical errors, or errors due to overwriting as defined under the GST Act.
To file an Order of Rectification application, you need to log in to the GST portal, navigate to the 'My Applications' section, and follow the step-by-step process outlined in the article. This includes selecting the 'Application for Rectification of Order' option, filling in the necessary details, uploading relevant documents, and submitting the application with a DSC or EVC.
The Order of Rectification process can be used to rectify arithmetic mistakes, small clerical errors, and errors due to overwriting, as defined under the GST Act. However, it cannot be used for more significant errors or disputes.
After submitting your Order of Rectification application, you can check its status by logging into the GST portal, navigating to the 'My Applications' section, and searching for the specific application using the ARN (Application Reference Number) generated upon submission.
Yes, you can upload supporting documents along with your Order of Rectification application. The article outlines the steps to choose and upload relevant files during the application process.
After filing the application, its status will be updated to "Pending for action by Tax Officer." You will receive an intimation on your registered email and mobile number. The tax officer will review the application and issue a notice or order, which you can view and track through the 'Case Details' section on the GST portal.
You can view the issued notice or order related to your Order of Rectification application by logging into the GST portal, navigating to the 'Case Details' section, and using the 'NOTICES' and 'ORDERS' tabs to access and download the relevant documents.
Yes, the article outlines the steps to add replies or additional information regarding your Order of Rectification application through the 'REPLIES' tab in the 'Case Details' section. This allows you to provide further clarification or documentation as required.
When submitting a reply or additional information through the 'REPLIES' tab, you have the option to indicate whether you require a personal hearing or not. This allows you to present your case in person if needed.
The article does not specify a typical timeline for processing Order of Rectification applications. However, by following the steps outlined and regularly checking the status through the GST portal, you can stay updated on the progress of your application.