Section 104 of GST Act: Advance ruling to be void in certain circumstances

Amended and updated notes on section 104 of CGST Act, 2017. Provisions and rules related to advance ruling to be void in certain circumstances.

Amended and updated notes on section 104 of CGST Act, 2017. Detail discussion on provisions and rules related to advance ruling to be void in certain circumstances.

Chapter XVII (Sections 95106) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to advance ruling. Section 104 of CGST 2017 provides for advance ruling to be void in certain circumstances.

Recently, we have discussed in detail section 103 (Applicability of advance ruling) of CGST Act 2017. Today, we learn the provisions of section 104 of Central GST Act 2017.

Section 104 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 104 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.104
Section NameAdvance ruling to be void in certain circumstances
Updated 2024 EditionGST Law Book PDF

Section 104 of Central GST – Advance ruling to be void in certain circumstances1

Section 104 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.

Section 104(1) of CGST Act

Section 104(1): Where the Authority or the Appellate Authority or the National Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 or under section 101C has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made:

Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant.

Explanation: The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74.

Section 104(2) of CGST Act

Section 104(2): A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.

  1. Section 104 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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