Question 15 - Can the AAR & AAAR order for rectification of mistakes in the ruling? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 15. Can the AAR AAAR order for rectification of mistakes in the ruling? Ans. Yes. Section 101 of the Act gives power to AAR and AAAR to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or may be brought to its notice by the applicant or the prescribed or the jurisdictional CGST/SGST officer. If a rectification has the effect of enhancing the tax liability or reducing the quantum of input tax credit, the applicant must be heard before the order is passed.