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of <h1>Errors in GST Documents Can Be Corrected Under Section 161 Within Six Months, Following Natural Justice Principles.</h1> Section 161 of the Uttar Pradesh Goods and Services Tax Act, 2017, allows authorities to rectify errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents. This can be done either on the authority's own initiative or upon notification by an appointed officer or an affected person within three months from the document's issuance. Rectifications must occur within six months unless they involve clerical or arithmetical errors. If a rectification adversely affects a person, the authority must adhere to principles of natural justice.
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