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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 161: Authorities Can Correct Errors in GST Documents Within Six Months, Ensuring Fair Process if Adversely Affected.</h1> Section 161 of the Nagaland Goods and Services Tax Act, 2017, allows authorities to rectify errors apparent on the face of records in any decision, order, notice, certificate, or document. This rectification can occur on the authority's initiative or upon notification by an officer or affected person within three months of issuance. Rectifications must occur within six months, except for clerical or arithmetic errors due to accidental slips or omissions. If the rectification negatively impacts any person, the authority must adhere to the principles of natural justice.
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