Rectification of errors apparent on the face of record [Section 161] - GST Ready Reckoner - GST

Rectification of errors apparent on the face of record Section 161 provides for rectification of mistakes/errors apparent on the face of record by any authority. Which documents are covered under section 161? Decision Order Any notice Certificate Any other document Who can rectify the errors apparent on the face of record? 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 documents. What type of mistakes or errors can be rectified? Errors or mistakes which are apparent on the face of record may be rectified. Rectification can only be of error apparent from record. It is a settled law that a decision on a debatable point of law is not a mistake apparent from the record. When does the Authority rectify the mistakes/errors? The authority may rectify the mistake/error: suo moto when such error or mistake is brought to its notice by a GST officer when such error or mistake is brought to notice by the affected person within a period of 3 months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be What is the time limit for rectification? No rectification can be done after the period of six months from the date of issue of such decision / order/ notice/ or any other document However, such time limit does not apply in 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. Note : Principles of natural justice should be followed by the authority carrying out such rectification , if such rectification adversely effect any person