https://www.taxtmi.com/article/detailed?id=11860 Section 161 authorises the issuing authority to rectify errors apparent on the face of record suo moto, on officers' report, or on application by the affected person. Affected persons must apply within three months and the authority should ordinarily issue a rectification order within six months; clerical or arithmetical slips may be corrected within two years. Rectification requiring adverse effect on a person mandates observance of natural justice. Rectification is limited to obvious mistakes and must not change the substantive conclusion of the original document, and summaries of rectifications are to be uploaded in Form GST DRC-08. en-us Mon, 18 Sep 2023 16:31:35 +0530 Mon, 18 Sep 2023 16:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11860 Section 161 authorises the issuing authority to rectify errors apparent on the face of record suo moto, on officers' report, or on application by the affected person. Affected persons must apply within three months and the authority should ordinarily issue a rectification order within six months; clerical or arithmetical slips may be corrected within two years. Rectification requiring adverse effect on a person mandates observance of natural justice. Rectification is limited to obvious mistakes and must not change the substantive conclusion of the original document, and summaries of rectifications are to be uploaded in Form GST DRC-08. Articles Goods and Services Tax - GST Mon, 18 Sep 2023 16:31:35 +0530 https://www.taxtmi.com/article/detailed?id=11860