https://www.taxtmi.com/article/detailed?id=16798 Section 161 of the CGST Act, 2017 permits rectification of an order for an error apparent on the face of the record, with the application to be made within three months and disposed of within six months. The article stresses that a rectification order may affect limitation for further appeal, and that taxpayers should scrutinise orders for mistakes in statutory references, tax, interest, and penalty. en-us Tue, 30 Jun 2026 07:23:07 +0530 Tue, 30 Jun 2026 07:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16798 Section 161 of the CGST Act, 2017 permits rectification of an order for an error apparent on the face of the record, with the application to be made within three months and disposed of within six months. The article stresses that a rectification order may affect limitation for further appeal, and that taxpayers should scrutinise orders for mistakes in statutory references, tax, interest, and penalty. Articles Goods and Services Tax - GST Tue, 30 Jun 2026 07:23:07 +0530 https://www.taxtmi.com/article/detailed?id=16798