Rectification of errors apparent on the face of record [Section 161]

Rectification of errors apparent on the face of record allows authorities to correct apparent clerical or factual mistakes affecting documents.

Section 161 allows the issuing authority to correct mistakes apparent on the face of record in decisions, orders, notices, certificates or other documents, limited to errors evident from the record and excluding debatable legal points. Rectification can be suo moto, at the instance of a GST officer, or on an affected person's application within a short statutory period, and generally must be completed within six months except for pure clerical or arithmetical slips. Natural justice must be observed where rectification adversely affects a person, and procedural rules require electronic upload of a rectification summary.