Power to rectify mistakes: advance ruling bodies may amend rulings to correct apparent errors, with hearing if liability increases.

Section 101 allows advance ruling authorities to amend orders to rectify mistakes apparent from the record within a prescribed period, either suo motu or on application or referral by the prescribed or jurisdictional GST officer; if rectification increases tax liability or reduces input tax credit, the applicant must be heard prior to amendment.

---

---

---