Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 30-3-2018 – The provision in relation to rectification of mistake are contained in section 161 of CGST Act, 2017 dealing with rectification of mistakes or errors apparent from record. What is 'mistake apparent from record The phrase mistake apparent from record has not been defined under the GST Act. It means an obvious mistake. There are detailed provisions provided for this concept under section 154 of Income Tax Act, 1961. The 'term mistake' in legal perspective can be understood to mean the following: (a) Misreading a clear provision is a mistake (b) Application of a wrong provision of Act (c) Applying an inapplicable provision (d) Overlooking a mandatory pro
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ings of rectification of mistake apparent from record. Rectification of apparent mistakes from record Section 161 of the GST Act deals with rectification of mistake or errors apparent from record. It provides that the authority who has issued any decision, order, summon, notice or any certificate may rectify any mistake apparent from record in such documents. Such rectification by such authority can be done: (a) Suo-moto by such authority (b) On bringing to notice of such authority by GST official (c) On bringing to notice by the affected person. Time limit for rectification of any mistake/error apparent from record Rectification of any mistake/error apparent from record can be done within a period of three months of issuance of such docume
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y in the nature of correction of a clerical, arithmetical error or mistake arising from any accidental slip or omission. Rectification effecting increase of liability of taxpayer In cases where the result of making the correction results in increasing the liability or reducing the refund of a taxable person, It can be done only after following the principles of natural justice. Without giving notice to affected person and without giving him an opportunity of hearing, no such rectification can be effected. Substantive rectification in document while rectifying error While correcting any mistake under section 161, no rectification can be made in the substantive portion of the document. In the garb of correcting the mistake, the competent auth
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