https://www.taxtmi.com/acts?id=26471 The authority that issued any decision, order, notice, certificate or other document may rectify any error apparent on the face of the record either on its own motion or when brought to its notice by an authorised officer or the affected person within the prescribed period; rectifications adversely affecting a person require observance of natural justice. A general outer time-limit governs such rectification, while purely clerical or arithmetical errors from accidental slips or omissions are excepted from that outer limit. en-us Sat, 17 Jun 2017 16:33:40 +0530 Fri, 30 Jun 2017 10:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26471 The authority that issued any decision, order, notice, certificate or other document may rectify any error apparent on the face of the record either on its own motion or when brought to its notice by an authorised officer or the affected person within the prescribed period; rectifications adversely affecting a person require observance of natural justice. A general outer time-limit governs such rectification, while purely clerical or arithmetical errors from accidental slips or omissions are excepted from that outer limit. Act-Rules GST - States Sat, 17 Jun 2017 16:33:40 +0530 https://www.taxtmi.com/acts?id=26471