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<h1>Section 161 of Tamil Nadu GST Act: Authorities Can Rectify Errors in Documents Within Six Months, Ensuring Natural Justice</h1> Section 161 of the Tamil Nadu 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 their own initiative or upon notification by an officer or affected person within three months of issuance. Rectifications must occur within six months unless they involve clerical or arithmetic errors due to accidental slips or omissions. If the rectification adversely affects any person, the authority must adhere to the principles of natural justice.