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<h1>Authorities Can Rectify Errors Under Section 161 of Meghalaya GST Act 2017, Ensuring Fairness and Timeliness in Proceedings.</h1> Section 161 of the Meghalaya 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 either on the authority's own motion or when notified by an officer or the affected person within three months of issuance. Rectifications must occur within six months unless correcting clerical or arithmetical errors due to accidental slips or omissions. If the rectification adversely affects a person, the authority must adhere to the principles of natural justice.