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of <h1>Section 102 of Nagaland GST Act 2017: Amend Advance Rulings to Correct Errors; Hearing Required if Tax Liability Increases.</h1> The Nagaland 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 corrections can be initiated by the Authority itself or upon notification by the concerned officer, jurisdictional officer, applicant, or appellant within six months of the order. However, any rectification that increases tax liability or decreases input tax credit requires that the applicant or appellant be given an opportunity to be heard.
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