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According to Section 161 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be:

Provided that no such rectification shall be done after a period of six months from the
date of issue of such decision or order or notice or certificate or any other document:

Provided further that the said period of six months shall not apply in such cases where the rectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission:

Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
  3. Chapter XXI CGST Miscellaneous (Section 143 to 174)
    Section 143 CGST - Job work procedure

    Section 144 CGST - Presumption as to documents in certain cases

    Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

    Section 146 CGST - Common Portal

    Section 147 CGST - Deemed exports

    Section 148 CGST - Special procedure for certain processes

    Section 149 CGST - Goods and services tax compliance rating

    Section 150 CGST - Obligation to furnish information return

    Section 151 CGST - Power to collect statistics

    Section 152 CGST - Bar on disclosure of information

    Section 153 CGST - Taking assistance from an expert

    Section 154 CGST - Power to take samples

    Section 155 CGST - Burden of proof

    Section 156 CGST - Persons deemed to be public servants

    Section 157 CGST - Protection of action taken under this Act

    Section 158 CGST - Disclosure of information by a public servant

    Section 159 CGST - Publication of information in respect of persons in certain cases

    Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

    Section 161 CGST - Rectification of errors apparent on the face of record You are here

    Section 162 CGST - Bar on jurisdiction of civil courts

    Section 163 CGST - Levy of fee

    Section 165 CGST - Power to make regulations

    Section 166 CGST - Laying of rules, regulations and notifications

    Section 167 CGST - Delegation of powers

    Section 168 CGST - Power to issue instructions or directions

    Section 169 CGST - Service of notice in certain circumstances

    Section 170 CGST - Service of notice in certain circumstances

    Section 171 CGST - Anti-profiteering measure

    Section 172 CGST - Removal of difficulties

    Section 173 CGST - Amendment of Act 32 of 1994

    Section 174 CGST - Repeal and saving

    Section 164 CGST - Power of Government to make rules

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Chapter XXI CGST Miscellaneous (Section 143 to 174)
Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return

Section 151 CGST - Power to collect statistics

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

Section 159 CGST - Publication of information in respect of persons in certain cases

Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 CGST - Rectification of errors apparent on the face of record You are here

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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