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of <h1>Section 102: Amendments to Orders Under TN GST Act 2017 for Error Rectification Within Six Months</h1> The Tamil Nadu Goods and Services Tax Act, 2017, under Section 102, allows the Authority or the Appellate Authority to amend any order issued under Section 98 or 101 to rectify any apparent error. This rectification can occur if the error is identified by the Authority, the Appellate Authority, or is reported by the concerned officer, jurisdictional officer, applicant, or appellant within six months from the order date. However, rectifications that increase tax liability or decrease input tax credit require the applicant or appellant to be given an opportunity to be heard.
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