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of <h1>Section 161 of Assam GST Act: Authorities Can Rectify Errors in Documents, Orders, Notices Within Six Months</h1> Section 161 of the Assam Goods and Services Tax Act, 2017 allows authorities to rectify errors apparent on the face of the record in any decision, order, notice, certificate, or document. This rectification can be initiated by the authority itself or upon notification by an appointed officer or affected person within three months of issuance. Rectification is restricted to within six months, except for clerical or arithmetic errors, which have no time limit. If rectification negatively impacts any person, the authority must adhere to principles of natural justice.
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