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, 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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