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of <h1>Rectification of Errors Under Punjab GST Act: Section 161 Details and Deadlines Explained</h1> Section 161 of the Punjab Goods and Services Tax Act, 2017 allows for the rectification of errors apparent on the face of the record in any decision, order, notice, certificate, or document issued by an authority. Such rectification can be initiated by the authority itself or upon notification by an officer or affected person within three months of issuance. Rectifications must be completed within six months, except for clerical or arithmetic errors. If rectification adversely affects a person, principles of natural justice must be observed. This provision operates without prejudice to Section 160 and overrides other Act provisions.
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