TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Authorities Can Rectify Errors in GST Records Under Section 161 Within Six Months, Ensuring Natural Justice Principles</h1> Section 161 of the West Bengal 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 must occur within six months, except for clerical or arithmetic errors from accidental slips or omissions, which have no time limit. If rectification adversely affects a person, the authority must adhere to the principles of natural justice.
TaxTMI 
TaxTMI 
