Amendment status not verified — confirm the current text below against the official source.
Rectification of advance ruling.–– The Authority or the 2[Appellate Authority or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 3[or section 101C of the Central Goods and Services Tax Act, 2017], so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the 2[Appellate Authority or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant, 4[the appellant, the Authority or the Appellate Authority] within a period of six months from the date of the order :