Section 102 Rajashtan GST Act 2017 – Rectification of advance ruling

By | May 13, 2017
(Last Updated On: May 13, 2017)

Section 102 Rajashtan GST Act 2017

Section 102 Rajashtan GST Act 2017 explains Rectification of advance ruling and is covered in Chapter XVII Advance Ruling 

( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017  make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )

102. Rectification of advance ruling.-

The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, 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 on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or 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 or the appellant has been given an opportunity of being heard.


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Section 102 Rajashtan GST Act 2017

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