https://www.taxtmi.com/article/detailed?id=16464 Section 161 of the CGST Act permits rectification of errors apparent on the face of the record, but it is confined by a three-month notice period and a six-month outer limit, subject only to clerical or arithmetical mistakes arising from accidental slip or omission. The provision is intended to preserve finality and prevent authorities from reopening settled matters under the guise of correction. Where rectification adversely affects a person, natural justice applies, and a personal hearing with a reasoned speaking order is treated as necessary before rejecting a rectification application or altering the record. en-us Thu, 21 May 2026 08:31:40 +0530 Thu, 21 May 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16464 Section 161 of the CGST Act permits rectification of errors apparent on the face of the record, but it is confined by a three-month notice period and a six-month outer limit, subject only to clerical or arithmetical mistakes arising from accidental slip or omission. The provision is intended to preserve finality and prevent authorities from reopening settled matters under the guise of correction. Where rectification adversely affects a person, natural justice applies, and a personal hearing with a reasoned speaking order is treated as necessary before rejecting a rectification application or altering the record. Articles Goods and Services Tax - GST Thu, 21 May 2026 08:31:40 +0530 https://www.taxtmi.com/article/detailed?id=16464