Amended and updated notes on section 161 of CGST Act, 2017. Detail discussion on provisions and rules related to rectification of errors apparent on the face of record.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 161 of CGST 2017 provides for rectification of errors apparent on the face of record.
Recently, we have discussed in detail section 160 (Assessment proceedings, etc., not to be invalid on certain grounds) of CGST Act 2017. Today, we learn the provisions of section 161 of Central GST Act 2017.
Section 161 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 161 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 161 |
| Section Name | Rectification of errors apparent on the face of record |
| Updated 2025 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 161:
- Rule 142: Notice and order for demand of amounts payable under the Act
- FORM GST DRC – 01: Summary of Show Cause Notice
- FORM GST DRC – 01A: Intimation of tax ascertained as being payable under section 73(5)/74(5)
- FORM GST DRC – 02: Summary of Statement
- FORM GST DRC – 03: Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement or intimation of tax ascertained through FORM GST DRC-01A.
- FORM GST DRC – 04: Acknowledgement of acceptance of payment made voluntarily
- FORM GST DRC – 05: Intimation of conclusion of proceedings
- FORM GST DRC – 06: Reply to the Show Cause Notice
- FORM GST DRC – 07: Summary of the order
- FORM GST DRC – 07A: Summary of the order creating demand under existing laws
- FORM GST DRC – 08: Summary of Rectification /Withdrawal Order
Section 161 of Central GST – Rectification of errors apparent on the face of record1
Section 161 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
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 decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or 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 issue of such decision or 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 arithmetical error, arising from any accidental slip or omission:
Provided also that where such rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.
- Section 161 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎
Notes on Section 161 of CGST Act
Rectification of Errors Apparent on the Face of Record
Purpose of Section 161
Section 161 of the Central Goods and Services Tax (CGST) Act provides a mechanism for rectifying errors apparent on the face of the record in decisions, orders, notices, certificates, or other documents issued by any authority under the Act.
Key Provisions of Section 161
- Scope of Rectification
- This section applies to any authority that has issued a decision, order, notice, certificate, or any other document.
- Such authority can rectify errors either on its own motion or if the error is brought to its attention by:
- A GST officer appointed under the CGST Act, SGST Act, or UTGST Act.
- The affected person (taxpayer or any concerned individual).
- Time Limit for Rectification
- The request for rectification must be made within three months from the date of issuance of the document.
- No rectification is allowed after six months from the date of issuance, except in specific cases.
- Exception to the Six-Month Limit
- The six-month restriction does not apply if the rectification is related to clerical or arithmetical errors resulting from accidental slips or omissions.
- Examples of such errors include typographical mistakes, numerical miscalculations, or missing words due to oversight.
- Principles of Natural Justice
- If the rectification negatively impacts a person, the authority must follow the principles of natural justice.
- This means giving the affected person an opportunity to be heard before making any rectification that could adversely affect their rights or liabilities.
Examples of Errors Covered Under Section 161
- A clerical mistake in a GST assessment order where a wrong tax amount is mentioned due to a typographical error.
- Incorrect details in a GST registration certificate, such as a wrong business address due to an accidental omission.
- Mathematical errors in a GST demand order, where the tax liability is miscalculated due to an adding or subtraction mistake.
Conclusion
Section 161 ensures that minor and obvious errors in GST-related decisions and documents can be corrected without lengthy legal procedures. However, the provision also protects taxpayers’ rights by requiring adherence to natural justice principles if the rectification adversely affects them.