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of <h1>Section 102 GST: Rectification of Advance Rulings Allows Error Correction Within Six Months, Ensures Fair Notice and Hearing.</h1> Section 102 of the GST Ready Reckoner outlines the rectification process for advance rulings, allowing the AAR or Appellate Authority to rectify errors within six months from the order date, without substantial amendments. It is unclear if errors must be noticed or rectified within this period. Rectifications increasing tax liability or reducing input tax credit require prior notice and a hearing for the applicant/appellant. Notices are issued to either the applicant or appellant, depending on the case. Rectifications address apparent mistakes on record, not debatable issues, and must be evident without external evidence.
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