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Section 161 – Rectification of errors apparent on the face of record under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 161 (Rectification of errors apparent on the face of record) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 161 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Rectification of errors apparent on the face of record under CGST Act 2017.

Recently, we have discussed in detail section 160 (i.e. Assessment proceedings, etc., not to be invalid on certain grounds) of CGST Act 2017. Today, we learn the provisions of section 161 of the CGST Act 2017. Complete Details of CGST Section 161 – Rectification of errors apparent on the face of record. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 161 of CGST Act 2017

Section 161 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 161 of CGST Act 2017 read with Central GST Rules 2017.

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.

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