At present lot of orders are coming from the GST department and some of these orders may be have some mistakes or errors. These errors may be factual , legal or clerical if these mistakes are apparent from the face of the records, then one can apply for rectification of such mistakes or errors. These provisions are given in Section 161 of the CGST Act, 2017 . Let us see which type of mistakes can be rectified and how a dealer can apply for rectification of Mistakes under the GST Laws.
Source Taxguru
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