CGST Section 102: Rectification of Advance Ruling

Provisions under Section 102 of the CGST Act 2017 relating to “Rectification of Advance Ruling”:

Section 102: Rectification of Advance Ruling (CHAPTER XVII: ADVANCE RULING) [*1]

The Authority or the Appellate Authority or the National Appellate Authority [*2(a)]  may amend any order passed by it under section 98 or section 101 or section 101C, respectively [*2(b)], 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 [*2(a)] 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, appellant, the Authority or the Appellate Authority [*2(c)] has been given an opportunity of being heard.

Notes (History of Amendments in Bare Text):

1. CGST Section 102 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 106 of the Finance Act, 2019, pending notification on commencement date:

(a) The text “or the National Appellate Authority” inserted at two instances after the text “Appellate Authority” in first Para.

(b) The text “or section 101C, respectively,” inserted in first Para after the text “or section 101”.

(c) The text “, appellant, the Authority or the Appellate Authority” substituted for the text “or the appellant” in second Para.