Rectification of clerical mistakes in order :
If there is clerical or arithmetical error or mistake, arising from any accidental slip in any order, summons, notice, certificate etc., it can be rectified if mistake is brought to notice of CGST/SGST/UGST officer within three months. Rectification cannot be done after six months. This limit of six months is not applicable for correcting a clerical or arithmetical mistake, arising from any accidental slip or omission – section 161 CGST Act.
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