Page 5 - Chap23Miscellaneous Provision

Ü The service of any notice, order or communication shall not be called in question, if:-
- the same has already been acted upon by the person to whom it is issued or
- such service has not been called in question at or in the earlier proceedings commenced, continued or
finalised pursuant to such notice, order or communication.

04. Section 161:- Rectification of errors apparent on the face of record
CCP.23.04.04.00
Explain the provisions relating to rectification of error apparent on the face of record under section
161 of the CGST Act, 2017. [CA Final Exam May 19 Old] [Study Mat] [CA Final MTP Mar 24 (Similar)]

Answer :-
Ü As per section 161 of CGST Act, 2017, any authority, who has passed/issued any order, notice, decision,
certificate or any other document, may rectify any error which is apparent on the face of record, in
such documents.

Ü Authority can rectify such error either on its own motion or where such error is brought to its notice by
any officer appointed under GST law or by the affected person.
Ü Rectification of such errors is to be done within 3 months from the date of issue of such document but
not after 6 months from the date of issue of such document.

Ü However, if rectification is purely in the nature of correction of a clerical/arithmetical error which is
arising from any accidental slip/omission, then the limitation period does not arise.
Ü Principles of natural justice should be followed by the authority carrying out such rectification, if it
adversely affects any person.

05. Section 164:- Power of government to make rules
and Section 165:- Power to make regulations

CCP.23.05.05.00
Explain the power of Government to make rules and regulations under the CGST Act?
Answer :-

Power of Government to make rules:-
Ü Section 164 of CGST Act empowers the Government to make rules on the recommendations of the
GST Council for carrying out the provisions of the Act.
Ü The Government may make rules for all or any of the matters which are prescribed by the Act or in

respect of which provisions are to be or may be made by rules.
Ü The rules may also be issued with retrospective effect but not from a date earlier than the date on
which the provisions of the Act have come into force.

Ü The rules may provide for a penalty not exceeding `10,000/- for committing breach of any rule.
Power of Government to make regulations:-
Ü Section 165 of CGST Act empowers the Board to make regulations consistent with the Act and the
rules made thereunder to carry out the provisions of the Act.
Thus, the rule making power lies with the Government & the regulation making power is delegated

to the CBIC (Board).

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