Page 6 - Chap23Miscellaneous Provision

CCP.23.05.06.00

Briefly answer the following questions with reference to the provisions of rectification of
mistakes/errors apparent on the face of record by any authority, under section 161?
a) Which documents are covered under section 161? [CA Final MTP Mar 23]
b) Who can rectify the errors apparent on the face of record? [CA Final MTP Mar 23]

c) What type of mistakes or errors can be rectified?
d) What is the time limit for rectification? [CA Final RTP Nov 22]
Answer :- a) Following documents are covered under section 161:-
Ü Decision

Ü Order
Ü Any notice
Ü Certificate
Ü Any other document

b) 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 documents.
c) Errors or mistakes which are apparent on the face of record may be rectified. It is a settled law that a
decision on a debatable point of law is not a mistake apparent from the record.

d) No rectification can be made after a period of 6 months from the date of issue of such decision, order,
notice, certificate or any other document.
However, such time limit does not apply in cases where the rectification is purely in the nature of
correction of a clerical or arithmetical error or mistake, arising from any accidental slip or omission.

06. Section 168:- Power to issue Instructions or Directions

CCP.23.06.07.00
Explain the scope of circulars and instructions issued by the Board. [Study Mat]
Answer:-
Ü Section 168 of the CGST Act empowers the Board (CBIC) to issue orders, instructions or directions to

the CGST officers for the purpose of uniformity in the implementation of the CGST Act.
Ü All officers and all other persons employed in the implementation of the Act observe and follow such
orders, instructions or directions.
Ü The binding nature of such orders, instructions and directions is a matter of debate and scrutiny.

Ü The general understanding is that a circular is binding on the officers, but not on the assessee.
Ü If such circular states something contrary to the law, the law shall prevail over the circular.

07. Section 168A:- Power of government to extend time limit in special circumstances
CCP.23.07.08.00
The time limits provided under the CGST Act cannot be extended.'
Do you agree with the statement? Give your views with reference to section 168A. [Study Mat]

Answer :-
Ü The statement is not correct.
Ü The Government has power to extend the time limits provided under the CGST Act. However, such
powers are not unbridled powers.
Ü Section 168A of CGST Act empowers the Government to extend the time limits only when the actions
cannot be completed or complied with due to force majeure.

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