Question 15 – Draft-Bills-Reports – Advance Ruling – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – 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 applican
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