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of <h1>Section 102 of CGST Act, 2017: Authority Can Amend Orders to Correct Errors Within Six Months, Ensuring Fair Hearing.</h1> The Central Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority, including the National Appellate Authority, to amend any order issued under sections 98, 101, or 101C to rectify errors apparent on the record. This rectification can occur on the Authority's initiative or upon notification by relevant officers or parties within six months of the order's date. However, any rectification that increases tax liability or reduces input tax credit requires that the applicant or appellant be given a chance to be heard.
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