Instruction regarding rectification of assessment orders under Section 161 of DGST Act, 2017 for FY 2017-18.

Rectification under Section 161 permits reconsideration of assessment orders where taxpayers' replies or correct annexures were overlooked.

Proper Officers may invoke Section 161 to rectify assessment orders where a taxpayer's reply to a Show Cause Notice was filed but not considered, where multiple notices/orders for the same subject-matter and period are determined on review to relate to the same issue, or where annexures were missing or incorrect and a taxpayer's reply was therefore overlooked; verification of records and adherence to statutory timelines are required, and the listed examples are illustrative not exhaustive.