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RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161] - GST Ready Reckoner - GST

Extract

..... RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161] Section 161 provides for rectification of mistakes/errors apparent on the face of record by any authority. Which documents are covered under section 161? Decision Order Any notice Certificate Any other document Who can rectify the errors apparent on the face of record? 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 o .....

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RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD SECTION 161 - GST Ready Reckoner - GST

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