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of <h1>GST Authorities Can Amend Orders to Fix Mistakes Within Six Months, With Notice for Increased Tax or Reduced Credit.</h1> The Authority or Appellate Authority under the Goods and Services Tax Act, 2016, can amend orders to rectify any apparent mistakes within six months of the order date. This can be done on their own initiative or upon notification by the prescribed officer or applicant. However, any rectification increasing tax liability or reducing input tax credit requires prior notice and an opportunity for the applicant to be heard. The rectification process cannot alter the substantive part of the order.
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