https://www.taxtmi.com/article/detailed?id=11259 Section 161 permits rectification of errors apparent on the face of record in GST documents. Only manifest errors that do not require debate or new facts are rectifiable. The issuing authority may act on its own motion or after notice by an authorized officer or an affected person. Temporal limits apply to applications by affected persons and to authority-initiated rectifications, but purely clerical or arithmetic errors from accidental slips or omissions are exempt from the longer limitation. Proposed rectifications that adversely affect a person require observance of natural justice. en-us Wed, 29 Mar 2023 09:07:54 +0530 Wed, 29 Mar 2023 09:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11259 Section 161 permits rectification of errors apparent on the face of record in GST documents. Only manifest errors that do not require debate or new facts are rectifiable. The issuing authority may act on its own motion or after notice by an authorized officer or an affected person. Temporal limits apply to applications by affected persons and to authority-initiated rectifications, but purely clerical or arithmetic errors from accidental slips or omissions are exempt from the longer limitation. Proposed rectifications that adversely affect a person require observance of natural justice. Articles Goods and Services Tax - GST Wed, 29 Mar 2023 09:07:54 +0530 https://www.taxtmi.com/article/detailed?id=11259