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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 161: Authorities Can Rectify Errors in GST Documents Within Six Months, Ensuring Natural Justice for Affected Parties.</h1> Section 161 of the Kerala Goods and Services Tax Ordinance, 2017 allows authorities to rectify errors apparent on the face of records in decisions, orders, notices, certificates, or other documents. This rectification can be initiated by the authority itself or upon notification by an appointed officer or affected person, within three months of the document's issuance. Rectifications must occur within six months, except for clerical or arithmetic errors due to accidental slips or omissions. If the rectification adversely affects a person, the authority must adhere to the principles of natural justice.
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