FORMAT FOR RECTIFICATION APPLICATION UNDER SECTION 161 OF CGST ACT, 2017

Date: [Insert Date]

To,

The Jurisdictional Officer,
[Insert Name of Range/Ward],
[Insert Address]
Goods and Services Tax Department.

Subject: Application for Rectification of Error Apparent on Record under Section 161 of CGST Act, 2017 – Wrong Claim of Input Tax Credit (ITC) Under Incorrect Head

Reference: GSTIN – [Insert GSTIN]

Dear Sir/Madam,

1. Background

That the Applicant is a registered person under the Goods and Services Tax laws and duly complies with all GST requirements, including timely filing of returns and payment of taxes.

2. Error in Claiming ITC

While filing the GSTR-3B return for the tax period [Insert Period], an inadvertent and bona fide error occurred wherein the Input Tax Credit (ITC) pertaining to [IGST/CGST-SGST, specify] was wrongly claimed under the [wrong head].

Details of error are as under:

Particulars

Correct Head

Wrongly Claimed Head

Amount (₹)

ITC on [Invoice/Expense Description]

[Insert Correct Head]

[Insert Wrong Head]

[Insert Amount]

3. No Revenue Loss

There is no revenue loss to the exchequer due to the said error.
The total ITC entitlement of the Applicant remains unchanged.

The said mistake is purely clerical and unintentional and does not involve any fraudulent intention or suppression of facts.

4. Legal Provisions

Under Section 161 of the Central Goods and Services Tax Act, 2017, any error apparent on the face of the record may be rectified by the proper officer either suo-moto or upon being brought to notice by the concerned person.

Further, courts have recognized the principle of Revenue Neutrality, permitting rectification for errors in tax head allocations.

5. Prayer

In light of the above facts and circumstances, the Applicant humbly requests your goodself to:

– Rectify the mistake under Section 161 of the CGST Act,
– Adjust the ITC claimed under the correct tax head,
– Treat the original ITC claim as valid after proper adjustment,
– Waive any demand of reversal, interest, or penalty, as no revenue loss has occurred.

6. Enclosures

  1. Copy of GSTR-3B for [Relevant Period]
  2. Copy of Purchase Invoices highlighting the tax breakup
  3. Electronic Credit Ledger Copy
  4. Self-Declaration regarding no fraud or suppression
  5. Any other supporting documents like Reconciliation supported by workings

Thanking you.

Yours faithfully,

(Signature)

[Authorized Signatory Name]

[Designation]

M/s [Business Name]

Mobile: [Insert Number]

Email: [Insert Email ID]

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