Rectification of errors apparent on the face of record
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 161 of the Central Goods and Services Tax Act, 2017 deals with rectification of errors apparent on the face of record. 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 The Act was enacted on 12 Apr 2017.
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.
Section 161, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Birendra Pal Singh v. Assistant Commissioner, State Tax, Uttarkashi
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 15.07.2025 (order-1.pdf): DB held tax demand inflated by an admitted arithmetical miscalculation falls within the second proviso to s.161 (clerical/arithmetical error from accidental slip); liberty to seek rectification without the six-month bar of the first proviso; no coercive action pending disposal if application filed within two weeks.
On this section: s.161 second proviso lifts the six-month outer limit where the error is purely clerical/arithmetical from accidental slip or omission.
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M/s Prince Pipes and Fittings Ltd. v. Additional Commissioner CGST
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 09.06.2025 (order-1.pdf): DB declined to bypass the statutory appeal on merits grounds but expressly reserved liberty to invoke s.161 rectification before the adjudicating authority within two weeks, to be decided on merits; observations not to influence any later appeal.
On this section: s.161 remains independently invocable even when writ is refused for alternate remedy; adjudicating authority must decide a timely rectification application on merits.
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M/s Maruthi Glass and Plywood v. The Commercial Tax Officer
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 04.04.2025 (order-1.pdf): SB set aside cryptic endorsement rejecting a s.161 rectification of a s.73(9) adjudication without assigning valid reasons under s.161 parameters; remitted for fresh speaking disposal of the rectification application within a fixed timeline.
On this section: s.161 rectification applications cannot be rejected by laconic/unreasoned endorsements; authority must apply s.161 standards and pass a speaking order.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 161
What have the courts held on Section 161 of the Central Goods and Services Tax Act?
Birendra Pal Singh v. Assistant Commissioner, State Tax, Uttarkashi (15 Jul 2025) is the leading judgment on this section among those set out below: s.161 second proviso lifts the six-month outer limit where the error is purely clerical/arithmetical from accidental slip or omission. Another 2 judgments on this section are set out below.
How do I find court cases under Section 161 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 161, section 161 CGST Act, section 161 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with Birendra Pal Singh v. Assistant Commissioner, State Tax, Uttarkashi (15 Jul 2025).
What should I read with Section 161 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 160 (Assessment proceedings, etc., not to be invalid on certain grounds), so none of them can safely be read on its own.
When was Section 161 of the Central Goods and Services Tax Act enacted?
Section 161 of the Central Goods and Services Tax Act, cited as CGST Act 161, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.