Section 161 – Rectification of errors apparent on the face of record of CGST ACT, 2017<\/p>\n
161. Without prejudice to the provisions of section 160, and notwithstanding anything
\ncontained in any other provisions of this Act, any authority, who has passed or issued any
\ndecision or order or notice or certificate or any other document, may rectify any error which
\nis apparent on the face of record in such decision or order or notice or certificate or any other
\ndocument, either on its own motion or where such error is brought to its notice by any officer
\nappointed under this Act or an officer appointed under the State Goods and Services Tax Act
\nor an officer appointed under the Union Territory Goods and Services Tax Act or by the
\naffected person within a period of three months from the date of issue of such decision or
\norder or notice or certificate or any other document, as the case may be:
\nProvided that no such rectification shall be done after a period of six months from the
\ndate of issue of such decision or order or notice or certificate or any other document:
\nProvided further that the said period of six months shall not apply in such cases where
\nthe rectification is purely in the nature of correction of a clerical or arithmetical error, arising
\nfrom any accidental slip or omission:
\nProvided also that where such rectification adversely affects any person, the principles
\nof natural justice shall be followed by the authority carrying out such rectification.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 161 – Rectification of errors apparent on the face of record of CGST ACT, 2017 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, … Continue reading “Section 161 – Rectification of errors apparent on the face of record of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/455"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=455"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/455\/revisions"}],"predecessor-version":[{"id":456,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/455\/revisions\/456"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}