https://www.taxtmi.com/article/detailed?id=17376 Rectification under Section 161 of the CGST Act is limited to patent errors apparent from the existing record. It cannot be used to decide disputed input tax credit claims requiring supporting documents, factual verification, or fresh appreciation of evidence. The power may correct self-evident clerical, arithmetical, accidental, or double-computation errors, subject to statutory time limits and natural justice where a person is adversely affected. Substantive disputes and debatable questions of fact or law must be pursued through the statutory appellate remedy within the applicable limitation period. en-us Thu, 10 Sep 2026 09:27:01 +0530 Thu, 10 Sep 2026 09:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17376 Rectification under Section 161 of the CGST Act is limited to patent errors apparent from the existing record. It cannot be used to decide disputed input tax credit claims requiring supporting documents, factual verification, or fresh appreciation of evidence. The power may correct self-evident clerical, arithmetical, accidental, or double-computation errors, subject to statutory time limits and natural justice where a person is adversely affected. Substantive disputes and debatable questions of fact or law must be pursued through the statutory appellate remedy within the applicable limitation period. Articles Goods and Services Tax - GST Thu, 10 Sep 2026 09:27:01 +0530 https://www.taxtmi.com/article/detailed?id=17376