CBIC Issues Clarification of various doubts related to Section 128A of the CGST Act 2017

The Central Board of Indirect Taxes & Customs (CBIC) has issued a clarification on various doubts related to Section 128A of the CGST Act, 2017. This section deals with the powers of the proper officer to rectify any errors apparent on the face of the record in any order passed by them. The clarification aims to address concerns raised by taxpayers and tax practitioners regarding the scope and application of this section. Key points include the definition of ‘errors apparent on the face of the record,’ the time limit for rectification, and the procedure for filing rectification applications. The CBIC has clarified that errors that can be rectified under this section include typographical errors, arithmetical mistakes, and other similar errors that do not require a detailed examination of the case. The clarification also outlines the process for taxpayers to apply for rectification and the timeline within which the proper officer must dispose of such applications. This move is expected to provide greater clarity and certainty to taxpayers regarding the rectification of errors in GST orders.