RECTIFICATION OF ADJUDICATION ORDER - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

14. RECTIFICATION OF ADJUDICATION ORDER 14.1. The provisions of Section 161 of the CGST Act, 2017 provide for rectification of the error, which is apparent on the face of record in any decision or order or notice or certificate or any other document, by the authority who has issued or passed such order or decision or notice, either on his own or on being brought to his notice. 14.2. The rectification has to be done within six months from the date of issue of the decision or order or notice or certificate. The limitation of six months will not apply if the rectification is in the nature of correction of clerical or arithmetical error. 14.3. If the rectification adversely effects any person then the principles of natural justice shall be followed by the authority. 14.4. As specified in Rule 142(7) of the CGST Rules, 2017, if a rectification order is passed under the provisions of Section 161 of the CGST Act, 2017 or where an order uploaded on the system is withdrawn, a summary of the rectification order or the withdrawal order shall be uploaded electronically by the Proper Officer in FORM GST DRC-08.