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of <h1>Section 102 of Mizoram GST Act: Authority can amend advance ruling orders to correct errors within six months.</h1> The Mizoram Goods and Services Tax Act, 2017, Section 102, allows the Authority or Appellate Authority to amend any advance ruling order under sections 98 or 101 to correct errors apparent on the record. This rectification can occur if the error is identified by the Authority or Appellate Authority, or if reported by a concerned officer, jurisdictional officer, applicant, or appellant within six months of the order. Rectifications that increase tax liability or reduce input tax credit require the applicant or appellant to be given an opportunity to be heard.
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