https://www.taxtmi.com/manuals?id=2736 Section 161 allows the issuing authority to correct mistakes apparent on the face of record in decisions, orders, notices, certificates or other documents, limited to errors evident from the record and excluding debatable legal points. Rectification can be suo moto, at the instance of a GST officer, or on an affected person's application within a short statutory period, and generally must be completed within six months except for pure clerical or arithmetical slips. Natural justice must be observed where rectification adversely affects a person, and procedural rules require electronic upload of a rectification summary. en-us Fri, 12 May 2023 16:04:00 +0530 Tue, 10 Mar 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2736 Section 161 allows the issuing authority to correct mistakes apparent on the face of record in decisions, orders, notices, certificates or other documents, limited to errors evident from the record and excluding debatable legal points. Rectification can be suo moto, at the instance of a GST officer, or on an affected person's application within a short statutory period, and generally must be completed within six months except for pure clerical or arithmetical slips. Natural justice must be observed where rectification adversely affects a person, and procedural rules require electronic upload of a rectification summary. Manuals GST Fri, 12 May 2023 16:04:00 +0530 https://www.taxtmi.com/manuals?id=2736