Section 102 of CGST Act 2017: Rectification of Advance Ruling

Provisions under Section 102 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Rectification of Advance Ruling”, are as under:

Section 102 of CGST Act 2017: Rectification of Advance Ruling (CHAPTER XVII – ADVANCE RULING)

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 or the appellant within a period of six months from the date of the order: [Refer Note 2 & 3]

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 , appellant, the Authority or the Appellate Authority has been given an opportunity of being heard. [Refer Note 4]

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 102 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. The text “or the National Appellate Authority” inserted after the text “Appellate Authority” at both instances in first Para vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

3. The text “or section 101C, respectively,” inserted after the text “or section 101” in first Para vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

4. The text “, appellant, the Authority or the Appellate Authority” substituted for the text “or the appellant” in second Para vide the Finance Act, 2019: GOI Notification dt. 01/08/2019, pending notification on commencement date.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.