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of <h1>Amendment of Advance Ruling Orders Allowed Under Sections 117 or 119 for Apparent Mistakes Within Six Months</h1> The Authority or Appellate Authority can amend an advance ruling order under sections 117 or 119 to rectify any apparent mistake within six months of the order's date. This rectification can be initiated by the Authority itself or upon notification by the CGST/SGST officer or applicant. However, any rectification that increases tax liability or reduces input tax credit requires prior notice and a hearing opportunity for the applicant. It is clarified that such rectifications cannot alter the substantive part of the order.
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