https://www.taxtmi.com/acts?id=23975 The Authority, Appellate Authority, and National Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on their own motion or on being informed by the concerned officer, jurisdictional officer, applicant, appellant, or the relevant authority, within six months from the date of the order. Any rectification that enhances tax liability or reduces admissible input tax credit requires an opportunity of being heard to the applicant or appellant. en-us Mon, 27 Mar 2017 17:13:49 +0530 Fri, 26 Jun 2026 11:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23975 The Authority, Appellate Authority, and National Appellate Authority may amend an advance ruling order to rectify any error apparent on the face of the record, either on their own motion or on being informed by the concerned officer, jurisdictional officer, applicant, appellant, or the relevant authority, within six months from the date of the order. Any rectification that enhances tax liability or reduces admissible input tax credit requires an opportunity of being heard to the applicant or appellant. Act-Rules GST Mon, 27 Mar 2017 17:13:49 +0530 https://www.taxtmi.com/acts?id=23975