Rectification under Section 113(3): apparent error, time limit and hearing.
Section 113(3) permits rectification of an error apparent on the face of the record. It is not a general rehearing on merits.
The error must be noticed by the Tribunal or brought to its notice by the specified Commissioner or other party within three months from the date of the order. An amendment enhancing assessment, reducing refund or input tax credit, or otherwise increasing liability requires an opportunity of hearing. Identify the exact passage, existing record and proposed correction.
Rectification, recall and appeal are not interchangeable. Procedural recall or restoration requires its own basis under the applicable procedure and facts. Section 113(3) does not create a general merits-review power. Do not assume a rectification request extends an independent appeal period.
State Bench orders engage Section 117 High Court appeals on substantial questions of law; Principal Bench orders engage Section 118 Supreme Court appeals. Review the signed order, record, receipt and order dates, alleged error and intended relief before choosing the application or forum.
CGST Section 112 · CGST Section 113 · CGST Section 117 · CGST Section 118
Check the applicable notification, filing direction and service facts for the particular case; a general guide does not determine an individual deadline.
Compare the signed order with the material already on record and identify the exact apparent error.
Record the order and receipt dates; distinguish rectification, procedural recall and appeal deadlines.
Draft the proposed correction and pinpoint supporting record without converting the application into a full merits rehearing.
Address the statutory hearing requirement where the proposed amendment increases liability.
Identify any separate procedural ground, applicable rule and evidence rather than labelling every challenge review.
Identify the State or Principal Bench and assess Section 117 or 118 as applicable.
Section 113(3), not Section 116. It concerns an error apparent on the face of the record, brought to notice or noticed within three months of the order.
No general merits review is conferred by Section 113(3). Distinguish an apparent error from a disagreement requiring statutory appeal.
No. A procedural recall or restoration request needs its own legal basis and supporting facts. It is not interchangeable with correcting an apparent error.
Yes. Section 113(3) requires an opportunity of hearing for an amendment enhancing assessment, reducing refund or input tax credit, or otherwise increasing the other party’s liability.
Share the key facts for a confidential preliminary assessment of your India matter.