Section 102 of GST Act: Rectification of advance ruling

Amended and updated notes on section 102 of CGST Act, 2017. Detail discussion on provisions and rules related to rectification of advance ruling.

Amended and updated notes on section 102 of CGST Act, 2017. Detail discussion on provisions and rules related to rectification of advance ruling.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 102 of CGST 2017 provides for rectification of advance ruling.

Recently, we have discussed in detail section 101C (Order of National Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 102 of Central GST Act 2017.

Section 102 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 102 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVII
Chapter NameAdvance Ruling
Section No.102
Section NameRectification of advance ruling
Updated 2024 EditionGST Law Book PDF

Section 102 of Central GST – Rectification of advance ruling1

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.

The Authority or the Appellate Authority or the National Appellate Authority may amend any order passed by it under section 98 or section 101, or section 101C, respectively, 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 or the National Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant, appellant, the Authority or the Appellate Authority 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.

  1. 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. ↩︎


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