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.  

 

If you have any comments about Section 161 of CGST Act, 2017 explaining Rectification of errors apparent on the face of record, share below your thoughts:

 

Click here to know GST rate of your goods or service

 

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Learn Imports and Exports business free of cost

Find HSN code of your product.

 

UTGST Act 2017, Payment of GST Tax 

 

Furnishing details of inward supplies, CGST Act, 2017 

 

Transfer of ITC, UTGST, 2017 

 

Tax wrongfully collected and paid to Central Government or Union territory Government. 

 

CGST Act, 2017 Furnishing of returns 

 

Advance ruling, UTGST Act 2017 

 

UTGST Act, Constitution of Authority for Advance Ruling. 

 

Constitution of Appellate Authority for Advance Ruling, UTGST Act 2017 

 

 

Tariff rate for sale of Steel and Iron in India 

 

GST payable for Steel articles and Iron Articles 

 

Tariff rate of GST payable for Copper and Copper articles 

 

Rate of GST payable for Nickel and products of Nickel 

 

Applicable GST for Aluminium and products made of aluminium 

 

GST for Lead and products of Lead 

 

Zinc and Zinc products, GST tariff rate in India 


How to export goods from India?

GST payments, claim of non delivery of service

Double payment error in GST tax payments

Payment of GST tax through fraudulent use

Issue of charge back in CC/DC Payment in GST payments

Challan Format of GST Tax payment

GST Tax payment, error in Total amount, How to solve?

GST Tax payment error in major head, how to solve?

GST Tax payment error in GSTIN


How to obtain a duplicate BL, if original bill of lading lost.

Transferability of Bill of Lading

Transhipment - A redefinition                                                    

Travelers to India under import duty exemption, Frequently Asked Questions Part 2 

Triangular export

Triangular shipment

 Types of Insurance Documents.

 How to obtain GSP - Certificate of Origin?

 How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers