Amendment status not verified — confirm the current text below against the official source.
Without prejudiceto· the provisions of section 160, and Rectification of errors notwithstandinganythingcontained in any other provisionsof apparent from record. this Act, any authority,who has passedor issued any decision or order or notice or certificate or any other document; may rectifyany 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 broughtto its notice byany officer appointedunder this Act or an officer appointedunder the Central.Goods and Services Tax Act or by the affected person within a periodof 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 periodof six months shall not applyin such cases where the rectification is purelyin the nature of correction of a clerical or arithmetical error, arisingfrom any accidental slipor omission: Provided also . that where such· rectification adverselyaffects any person, the principlesof natural justice shall be followed bythe authoritycarryingout such rectification.