Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 102 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Rectification of advance ruling under CGST Act 2017.
Recently, we have discussed in detail section 101 (i.e. Orders of Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 102 of the CGST Act 2017. Complete Details of CGST Section 102 – Rectification of advance ruling. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 102 of CGST Act 2017
Section 102 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 102 of CGST Act 2017 read with Central GST Rules 2017.
The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant or the appellant within a period of six months from the date of the order:
Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard.