Section 161 is a general power for authorities to correct obvious mistakes in their own orders.
Key points
- Under section 161 of the CGST Act, 2017 an authority that issued a decision, order, notice or certificate may rectify an error apparent on the face of the record, on its own or on request of the affected person or officers, within six months of issue.
- The six-month limit does not apply to purely clerical or arithmetical errors arising from accidental slip or omission (second proviso); an adverse rectification requires natural justice (third proviso).
The provisions
161Rectification of errors apparent on the face of record
Statutory text
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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is the time limit for rectifying a GST order?
- Six months from the order under section 161 of the CGST Act, except for purely clerical or arithmetical errors.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Rectification is limited to errors apparent on the record; it is not a review on merits. Section 161 prescribes no form for asking for rectification; where a demand order is rectified, the officer uploads a summary of the rectification order in Form DRC-08 under rule 142(7).