https://www.taxtmi.com/circulars?id=67278 Section 161 permits rectification of errors apparent on the face of record, suo motu or on application, subject to time limits and natural justice; rectification is limited to ex facie clerical or arithmetical mistakes that do not require further arguments, and FORM GST DRC-08 must be used to record such rectifications. en-us Fri, 01 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67278 Section 161 permits rectification of errors apparent on the face of record, suo motu or on application, subject to time limits and natural justice; rectification is limited to ex facie clerical or arithmetical mistakes that do not require further arguments, and FORM GST DRC-08 must be used to record such rectifications. Circulars GST - States Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67278