https://www.taxtmi.com/acts?id=25679 Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of the record on its own motion or when informed by an officer under this Act, an officer under the Central Goods and Services Tax Act, or the affected person; initiation is within three months of issue, subject to an overall six month limit, without prejudice to section 160, while clerical or arithmetical slips may be corrected beyond six months and any adverse rectification requires observance of natural justice. en-us Mon, 12 Jun 2017 15:37:51 +0530 Thu, 15 Jun 2017 16:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25679 Any authority that issued a decision, order, notice, certificate or other document may rectify errors apparent on the face of the record on its own motion or when informed by an officer under this Act, an officer under the Central Goods and Services Tax Act, or the affected person; initiation is within three months of issue, subject to an overall six month limit, without prejudice to section 160, while clerical or arithmetical slips may be corrected beyond six months and any adverse rectification requires observance of natural justice. Act-Rules GST - States Mon, 12 Jun 2017 15:37:51 +0530 https://www.taxtmi.com/acts?id=25679