Section 161 - Rectification of errors apparent on the face of record.

Rectification of errors apparent on the face of record permits authorities to correct record errors subject to time limits and natural justice.

Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of the record on its own motion or when informed by an officer under this Act, an officer under the Central Goods and Services Tax Act, or the affected person; initiation is within three months of issue, subject to an overall six month limit, without prejudice to section 160, while clerical or arithmetical slips may be corrected beyond six months and any adverse rectification requires observance of natural justice.