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of <h1>Section 151 GST Law: Authorities Can Rectify Errors in Documents Within Six Months, Ensuring Natural Justice</h1> Section 151 of the Model GST Law allows authorities to rectify errors or mistakes apparent from the record in decisions, orders, summons, notices, certificates, or other documents. This rectification can be initiated by the authority itself or upon notification by a CGST/SGST officer or the affected person within three months of the document's issuance. Rectifications must occur within six months, except for clerical or arithmetical errors. The principles of natural justice must be observed if rectification adversely affects any person. The authority cannot amend the substantive part of any document while rectifying mistakes.
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