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<h1>Authorities Can Correct Errors in GST Documents Under Section 161 Within Six Months, Ensuring Natural Justice for Affected Parties.</h1> Section 161 of the Uttarakhand Goods and Services Tax Act, 2017 allows authorities to rectify errors apparent on the face of records in decisions, orders, notices, certificates, or other documents. This can be done on the authority's initiative or upon notification by an appointed officer or affected person within three months of the document's issuance. Rectification is not permitted after six months, except for clerical or arithmetical errors. If rectification negatively impacts any person, the authority must adhere to principles of natural justice.