The GST law allows for rectifying mistakes evident from the records in any order, notice, certificate, etc. This article offers a comprehensive analysis of the provisions related to rectification, covering the following points:
‣ Provisions for Rectification under GST
‣ Time Limit for Filing and Executing Rectification
‣ Definition of Errors Apparent on the Face of Records
‣ Additional Considerations on the Appeal Timeline When a Rectification Application is Filed