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of <h1>Section 161 of Bihar GST Act: Authorities Can Correct Record Errors Within Six Months, Ensure Natural Justice if Adversely Affected.</h1> Section 161 of the Bihar Goods and Services Tax Act, 2017, allows authorities to rectify errors apparent on the face of records in decisions, orders, notices, certificates, or documents. This can be done on their own initiative or upon notification by an officer or affected person within three months of issuance. Rectification is not permitted after six months, except for clerical or arithmetic errors due to accidental slips or omissions. If rectification adversely impacts any person, the authority must adhere to the principles of natural justice.
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