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:

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 has been given an opportunity of being heard.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 102 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

2. The text “or the National Appellate Authority” inserted after the text “Appellate Authority” at both instances in first Para vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

3. The text “or section 101C, respectively,” inserted after the text “or section 101” in first Para vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

4. The text “,appellant, the Authority or the Appellate Authority” substituted for the text “or the appellant” in second Para vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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