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<h1>Authorities Can Rectify Errors Under Section 161 of Maharashtra GST Act Within Six Months; Natural Justice Applies if Adversely Affected.</h1> Section 161 of the Maharashtra Goods and Services Tax Act, 2017, allows authorities to rectify errors apparent on the face of records in decisions, orders, notices, certificates, or documents. This can be done either on their own initiative or upon notification by an appointed officer or affected person within three months of issuance. Rectifications must occur within six months, except for clerical or arithmetical errors due to accidental slips or omissions. If rectification adversely affects any person, the authority must adhere to the principles of natural justice.