FORM GST DRC-08 - Summary correcting an apparent clerical error
An obvious transcription error in an order is corrected; the form also has a distinct withdrawal alternative.
Responsible actor: The authority which issued the order rectifies the apparent error and uploads the summary. Provision: Section 161; rule 142(7).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current law checked 21 October 2026. Selected FY 2023–24 section 73 or explicitly identified earlier-law branch; all names/references are fictional and unsigned.
Worked facts and completed entries
Independent Branch D: the 5 October 2026 reasoned order’s CGST tax cell was typed 19000 although its invoice, findings and arithmetic identify 9000. SGST tax 9000, interest 4252/head and penalty 10000/head are unchanged. The taxpayer points out the slip 8 October; the authority corrects it 12 October. This is a clerical correction, not a rehearing of disputed merits.
Reference and addressee
| Reference number | ILLUSTRATION-DRC08-D-2026-1012 |
|---|---|
| Date | 12 October 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
1. Particulars of order
| Financial year / period | 2023–24 /1–31 January 2024 |
|---|---|
| Section | 161, correcting the section 73(9) order |
| Original order / date | ILLUSTRATION-ORDER-D-2026-1005 /5 October 2026 |
| Rectification order / date | ILLUSTRATION-RECT-D-2026-1012 /12 October 2026 |
| Application reference / date | ILLUSTRATION-RECT-REQ-D /8 October 2026; educational label, not an actual ARN |
2–3. Examination and reasons
The 8 October request is examined against the invoice, findings and component schedule. The only correction is CGST tax 19000 to 9000, an accidental transcription error apparent on the record. The annexure reconciles original 56504 minus 10000 to corrected 46504. No new ground or adverse enhancement is made.
4. Section 129 withdrawal alternative
Not selected. No detention order is withdrawn. The form’s instruction not to populate the demand table on section 129 withdrawal does not apply to this selected rectification branch.
5–6. Description and demand section
| Description / HSN | Staff-catering blocked credit; HSN not necessary to identify the issue |
|---|---|
| Section creating the remaining demand | 73(9), read with 17(5)(b)(i),50(3); rectification under 161 |
7. Full remaining demand after rectification, INR
| Act | Tax | Interest | Penalty | Fee / other | Total |
|---|---|---|---|---|---|
| CGST | 9000 | 4252 | 10000 | 0 /0 | 23252 |
| SGST | 9000 | 4252 | 10000 | 0 /0 | 23252 |
| IGST / Cess | 0 | 0 | 0 | 0 /0 | 0 |
| Total | 18000 | 8504 | 20000 | 0 /0 | 46504 |
Prescribed optional rate / turnover / period / POS
| Tax rate / turnover | Not applicable to quantification of blocked ITC; the invoice is not treated as unreported outward turnover |
|---|---|
| Period from / to | 1 January to 31 January 2024 |
| POS | Not applicable: no IGST demand |
| HSN / goods / services where applicable | Staff catering service; HSN entry not necessary to identify this blocked-credit dispute |
Payment direction
The corrected order reduces the recorded demand by 10000 and does not duplicate it. On the selected facts the original 5 January 2027 recovery payment date is retained; no fresh automatic three-month extension is asserted. Ongoing interest and actual payments/appeal protection require ledger reconciliation.
Officer and execution
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction / address | Bengaluru Central Tax / Illustration Office,12 Learning Park, Bengaluru560001 |
| Date / signature | 12 October 2026 / unsigned educational role, no official order or approval |
How this form moves the matter forward
- Identify the actual FY, statutory provision, full underlying instrument and exact service record.
- Reconcile each Act, period, tax, interest and penalty with the evidence and hearing record.
- Keep the electronic summary linked to the detailed notice/order; observe the separate reply, settlement, appeal and recovery rules.
Evidence supporting these entries
- Invoice and actual availment/utilisation ledger
- Detailed notice/statement, service record, reply and hearing evidence
- Independent day-count/interest and penalty working; original reasoned order where applicable
- Original erroneous cell, correction request and rectification annexure
Additional primary authority: Official CGST Act as on 11 June 2026:sections 73/74A/75 PDF pages 67–72, section 78 PDF page 73, section 161 PDF page 120.
Additional primary authority: West Bengal GST Policy Planning Unit, GST Updates July 2022, PDF page 3:actual section 50(3) notified interest rate 18%; pages 8–9:utilisation basis.
Period and legal consequences
Section 161 allows a person to bring an apparent error to notice within three months and ordinarily restricts rectification after six months; the six-month limit does not apply to the specified accidental clerical/arithmetical slips. Adverse rectification requires natural justice. This form is not an appeal on contested merits.
Primary source and exact locator
Official notified form source: PDF pages 430-431; printed pages 424-425.
CGST Act and government-hosted Act and Rules compilation - Section 161; rule 142(7). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authority which issued the order rectifies the apparent error and uploads the summary. An obvious transcription error in an order is corrected; the form also has a distinct withdrawal alternative.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Invoice and actual availment/utilisation ledger; Detailed notice/statement, service record, reply and hearing evidence; Independent day-count/interest and penalty working; original reasoned order where applicable.