Section 161
Rectification of errors apparent on the face of record
In force
Section 161. Rectification of errors apparent on the face of record.
Without prejudice to the provisions of section 160, any authority who has passed or made any decision or order may rectify any error which is apparent on the face of record either on its own motion or where such error is brought to its notice within a period of three months from the date of issue of such decision or order.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-161.html
- Source confidence: Pending verification
Quick facts
- Section
- 161
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1