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            Authorities Can Rectify GST Rulings Within Six Months for Errors in Records Under New Provision

            The Authority for Advance Ruling, the Appellate Authority for Advance Ruling, and the National Appellate Authority for Advance Ruling have the power to rectify their orders within six months if an error apparent from the records is identified. This provision allows for the correction of mistakes in the rulings related to GST, ensuring accuracy and compliance with the law.

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