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<h1>Section 102 of Bihar GST Act: Rectify Advance Rulings for Errors, Ensure Hearing for Increased Tax Liability Changes.</h1> The Bihar Goods and Services Tax Act, 2017, under Section 102, allows the Authority or Appellate Authority to amend any advance ruling order to rectify errors apparent on the record. Such rectifications can be initiated by the Authority or brought to its attention by relevant officers or parties within six months from the order date. However, any rectification that increases tax liability or decreases admissible input tax credit requires that the applicant or appellant be given an opportunity to be heard.