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Rectification of errors apparent on the face of record.

Section 161 - Assam SGST - MISCELLANEOUS - Assam Goods and Services Tax Act, 2017 - Section 161 - 161. Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who .....

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n or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the Central Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decis .....

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