Rectification of orders: AAR/AAAR may amend rulings within six months; hearing required if liability increases. Both AAR and AAAR may amend their orders to rectify any mistake apparent from the record within six months, either suo moto or on notice by the applicant, concerned party, or jurisdictional GST officer; if rectification would increase tax liability or reduce input tax credit, the applicant or appellant must be heard before the order is amended.