Question 20 – Draft-Bills-Reports – Advance Ruling – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 20 – Q 20. Can the AAR & AAAR order for rectification of mistakes in the ruling? Ans. Yes, AAR and AAAR have power 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 concerned or the jurisdiction
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