Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
About this book

Part L — Disposal and pronouncement of orders

Rule 108. Rectification of Order

Chapter XIII · Disposal of Cases and Pronouncement of Orders


108.1 The rule

(1) Any clerical mistakes in any order of the Appellate Tribunal or error therein arising from any accidental slip or omission may, at any time, be corrected by the Appellate Tribunal on its own motion or on application of any party by way of rectification.

(2) An application under sub-rule (1) shall be made online which shall include all the information as prescribed in GSTAT FORM-01 within one month from the date of the final order for rectification.

The rest of this chapter is for subscribers

GSTAT Law and Procedure runs to 1,120 pages across all 124 rules of the GSTAT (Procedure) Rules, 2025.

  • Already subscribe to any TaxCorp module? It is included — just sign in.
  • Not a subscriber? Buy the book on its own for ₹199was ₹599

An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.