https://www.taxtmi.com/acts?id=21628 The Authority or Appellate Authority may amend an advance ruling order to correct a mistake apparent from the record, on its own motion or when notified by the prescribed or jurisdictional GST officer or the applicant, within the prescribed time limit. Any correction that would increase tax liability or reduce admissible input tax credit requires prior notice to the applicant/appellant and a reasonable opportunity to be heard; rectification must not alter the substantive part of the order. en-us Wed, 15 Jun 2016 15:20:15 +0530 Wed, 15 Jun 2016 15:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21628 The Authority or Appellate Authority may amend an advance ruling order to correct a mistake apparent from the record, on its own motion or when notified by the prescribed or jurisdictional GST officer or the applicant, within the prescribed time limit. Any correction that would increase tax liability or reduce admissible input tax credit requires prior notice to the applicant/appellant and a reasonable opportunity to be heard; rectification must not alter the substantive part of the order. Act-Rules Bills Wed, 15 Jun 2016 15:20:15 +0530 https://www.taxtmi.com/acts?id=21628