THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 161:
Rectification of errors apparent on the face of record.
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.