Amendment status not verified — confirm the current text below against the official source.
Without prejudice to the provisions of section 160,and Rectification notwithstanding anything contained in any other of errors apparent provisions of this Act, any authority, who has passed or Oe issued any decision or order apparent on or notice or order certificate or any other document, may rectify any error of which is apparent on the face of record in such discussion or order of 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 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; 538 Provided that no such reification 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 puny 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 reification.