Delhi GST Department issued instruction for rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of the DGST Act, 2017.

Instruction No. F.No.3(543)/GST/Policy/2024/1312-18

Subject.: Instruction regarding rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of the DGST Act, 2017.

Background: Several representations have been received with regard to allowing rectification of demand orders issued by zonal/ field formations on account of difficulties faced by tax payers/ dealers. It is submitted that allowing for rectification reduce the unnecessary litigation. Further, it has been brought to the notice of this Department, that several demand orders passed by Proper Officer pertaining to the FY 2017-18 have apparent errors including clerical/ arithmetical mistakes which can be simply resolved by invoking the provisions of rectifications as available under the DGST Act, 2017.

2. In this regard, the field formations are advised to strictly follow the letter of the law. The provisions of the Act have been reproduced as below:

Section 161. 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 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 this Act or an officer appointed under the Central 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.

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Rectification of Assessment Orders

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Assessment

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Clerical Errors

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Apparent Mistakes

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