RECTIFICATION OF ERRORS APPARENT ON THE FACE OF RECORD [SECTION 161 OF THE CGST ACT, 2017]

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..... pparent on the face of record by any authority. This section overrides the entire Act, except for the provisions of Section 160 of the CGST Act, 2017 discussed above. 18.2. The documents covered under Section 161 of the CGST Act, 2017 are decision, order, any notice, Certificate or any other document. 18.3. Any authority who has passed or issued any decision or order or notice or certificate or .....

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