Section 151 - Rectification of mistakes or errors apparent from record - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

151. Rectification of mistakes or errors apparent from record Without prejudice to the provisions of section 150, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or summons or notice or certificate or any other document, may rectify any error or mistake which is apparent from record in such decision or order or summons or notice or certificate or any other document, either on its own motion or where such error or mistake is brought to its notice by any CGST / SGST officer or by the affected person within a period of three months from the date of issue of such decision or order or summons or notice or certificate or 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 summons or notice or certificate or any other document: PROVIDED FURTHER that the period of six months referred to in the first proviso shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error or mistake, arising from any accidental slip or omission: PROVIDED ALSO that the principles of natural justice shall be followed by the authority carrying out such rectification if it adversely affects any person. Explanation .- For the removal of doubts, it is hereby clarified that the authority shall not, while rectifying any mistake apparent from record, amend substantive part of its decision or order or summons or notice or certificate or any other document passed or, as the case may be, issued under the provisions of this Act.