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<h1>Power to rectify mistakes: advance ruling bodies may amend rulings to correct apparent errors, with hearing if liability increases.</h1> 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.