GST: Rectification of errors

[Rajeev Jain]

The provisions related to rectification of errors apparent on the face of record are given in Section 161 of CGST Act, 2017. Lots of orders or decisions or notice or certificate or any other documents are being issued or passed by any authority under GST, some of the orders may be having some mistakes or errors and if these mistakes or errors are apparent on the face of record, then one can apply for rectification of such mistake or errors.

First we read the provisions of section 161 of CGST Act, 2017 as “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 decisions or order or Notice or certificate or any other document, may rectify any error which apparent on the face of record in such decision or order or notice or certificate or any other document, either on its decision or order or certificate or any other document, either on its own motion or where such error is brough to its notice by any officer appointed under this Act, or an officer the state Goods and Service Tax Act or an officer appointed or an officer under the Union Territory Goods and Service Tax Act or by affected person within a period of three Months from the date of issue of such decision, 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 Such decision, 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 arithmetic error, arising from any accidental slip or omission.

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

From the analysis of the above provisions, we understand that:

1. Any errors which are apparent from face of the records can only be rectified. On the other hands, errors which are not apparent from face of records can not be rectified under this provision. The errors which need debate or arguments or clarifications or introduce new facts are not error apparent from the face of records.
2. Such error or mistake can be rectified by the authority either on its own motion or such error is brough to its notice by any officer appointed under CGST/SGST/UTGST Act, as the case may be or by the effected person.
3. The rectification of order, Notice, certificate, etc. can be applied within 3 Months from the date of issue of such order, Notice, certificate, etc. but the said time limit of 3 Months is not applicable to the officer who made the order wants to rectify his own order.
4. These orders, Notice, certificates, decisions, etc. can only be made within 6 Months from the date of issue of such order, Notice, certificate, Decision, etc. but in case of clerical or Arithmetical error arising from any accidental slip or omission, the limitation period of six months is not applicable.
5. If any person is adversely affected due to such rectification, then principal of natural justice (Opportunity of being heard) must be given.

Section 160, which is the starting phrase of Section 161, is as under:

“No such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons, or other proceedings done accepted, made, issued, initiated or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of this Act, shall be invalid or deemed to be invalid merely by reason of any mistake, defect or omission therein.”       

Procedure for rectification: Dash Board/Service/User Service/My Application/Application for Rectifications.

We hope the above article is useful for reader.

The Author may be reached at "rajiv@rajivudai.com"