Section 161 of CGST Act, 2017 Rectification of errors apparent on the face of record

 

 

Rectification of errors apparent on the face of record, Sec 161 of CGST Act, 2017

 

The below post explains about Rectification of errors apparent on the face of record under section 161 of CGST Act,2017.

 

Section 161 of CGST Act, 2017 explains Rectification of errors apparent on the face of record as below: (The amendments if any will also be updated here soon).

 

The extract of Section 161 of CGST Act,2017 quoted below:

 

161 Rectification of errors apparent on the face of record.

 

161. Without prejudice to the provisions of section 160, and notwithstanding anything

contained in any other provisions of this Act, any authority, who has passed or issued any

decision or order or notice or certificate or any other document, may rectify any error which

is apparent on the face of record in such decision or order or notice or certificate or any other

document, either on its own motion or where such error is brought to its notice by any officer

appointed under this Act or an officer appointed under the State Goods and Services Tax Act

or an officer appointed under the Union Territory Goods and Services Tax Act or by the

affected person within a period of three months from the date of issue of such decision or

order or notice or certificate or any other document, as the case may be:

Provided that no such rectification shall be done after a period of six months from the

date of issue of such decision or order or notice or certificate or any other document:

Provided further that the said period of six months shall not apply in such cases where

the rectification is purely in the nature of correction of a clerical or arithmetical error, arising

from any accidental slip or omission:

Provided also that where such rectification adversely affects any person, the principles

of natural justice shall be followed by the authority carrying out such rectification.

Section 161 of CGST Act, 2017 Rectification of errors apparent on the face of record

 


The above information clarifies about Rectification of errors apparent on the face of record under section 161 of CGST Act,2017.  

 

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