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of <h1>Section 102: Amendments to Advance Rulings for Error Correction in GST Orders, with Hearing for Tax Changes.</h1> The Rajasthan Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend any advance ruling order to correct errors apparent on the record. This rectification can be initiated by the Authority itself or upon notification by a concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, any rectification that increases tax liability or decreases input tax credit requires that the applicant or appellant be given a chance to be heard.
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