GST--Rectification of mistake
Procedure for Filing Application for Rectification of Mistake under GST
Narendra Kumar
The learned author seeks to make an overview of law, practice and procedure relating to filing of application for rectification of mistake under GST law.
1. Introduction
'An error is Human' is very popular dictum which is also recognized under the Goods and Services Tax law. Under the GST law, a taxpayer can rectify any error or incorrect particulars crept in the monthly return or in the details of outward supply in Form GSTR-1 or any other record or order. Such facility can, however, be utilised within the limitation period specified under the law for each matter.
2. Rectification of errors apparent on face of record
Section 161 of the CGST Act deals with rectification of errors apparent on the face of records according to which without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of the 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
(a) any officer appointed under the Act or
(b) an officer appointed under the State Goods and Services Tax Act or
(c) an officer appointed under the Union Territory Goods and Services Tax Act or
(d) by the affected person.
3. Time limit for rectification of errors
Any error apparent on the face of the record can be rectified 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.