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of <h1>Section 102 of the Andhra Pradesh GST Act: Authority can amend orders for errors; hearings required for increased tax or reduced credit.</h1> The Andhra Pradesh Goods and Services Tax Act, 2017, under Section 102, allows the authority or Appellate Authority to amend any order issued under sections 98 or 101 to correct any apparent errors on the record. This rectification 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 date. However, any rectification that increases tax liability or reduces input tax credit requires that the applicant or appellant be given an opportunity to be heard.
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