Section 161 of CGST Act, 2017 : Section 161: Rectification Of Errors Apparent On The Face Of Record

Explanation using Example

Imagine a small business owner, Mr. Sharma, who receives a GST assessment order from the tax authority. After reviewing the document, he notices that there is a miscalculation in the tax amount due to an arithmetical error made by the tax officer. The error is clear and easily noticeable, constituting an "error apparent on the face of record." Within two months of receiving the order, Mr. Sharma approaches the tax authority and points out the mistake.

Considering the provisions of Section 161 ...

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