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of <h1>Section 161 GST: Authorities Can Correct Obvious Errors in Documents Within Six Months, Ensuring Fair Process</h1> Section 161 of the GST framework allows for the rectification of errors apparent on the face of records by any authority responsible for issuing a decision, order, notice, certificate, or document. Such errors must be obvious and not involve debatable legal points. Rectification can occur suo moto, upon notification by a GST officer, or by the affected person within three months of the document's issuance. The rectification must occur within six months unless it's a clerical or arithmetic error. Principles of natural justice must be followed if the rectification adversely affects any person, and a summary of the rectification must be electronically uploaded.
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