https://www.taxtmi.com/article/detailed?id=12719 Rectification under Section 161 permits the issuing authority to correct errors apparent on the face of record in decisions, orders, notices, certificates or other documents, suo motu or on notice by officials or the affected person. Applications must be filed within three months (except for suo motu action) and rectification orders are to be passed within six months, with the six month limit not applying to clerical or arithmetical corrections; natural justice is required if rectification adversely affects any person. en-us Fri, 21 Jun 2024 08:20:19 +0530 Fri, 21 Jun 2024 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12719 Rectification under Section 161 permits the issuing authority to correct errors apparent on the face of record in decisions, orders, notices, certificates or other documents, suo motu or on notice by officials or the affected person. Applications must be filed within three months (except for suo motu action) and rectification orders are to be passed within six months, with the six month limit not applying to clerical or arithmetical corrections; natural justice is required if rectification adversely affects any person. Articles Goods and Services Tax - GST Fri, 21 Jun 2024 08:20:19 +0530 https://www.taxtmi.com/article/detailed?id=12719