Rectification of Errors in CGST Documents: Section 161 and Rule 142(7) Explained

Section 161 of the CGST Act, 2017 allows for the rectification of apparent errors in any decision, order, notice, certificate, or document by the issuing authority, either on their own initiative or upon notification. Rectifications must occur within six months of issuance, except for clerical or arithmetical errors, which have no time limit. If rectification negatively impacts a person, natural justice principles must be observed. According to Rule 142(7) of the CGST Rules, 2017, any rectification or withdrawal order must be electronically uploaded in FORM GST DRC-08 by the Proper Officer.