Section 102 CGST Act 2017 Rectification of advance ruling.

By | April 19, 2017
Print Friendly, PDF & Email
(Last Updated On: June 28, 2017)

Section 102 CGST Act 2017

[ Section 102 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 102 CGST Act 2017  explains rectification of advance ruling and is covered in Chapter XVII -Advance Ruling

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Rectification of advance ruling.

102. 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, 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.


If you have any comments about Section 102 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 102 CGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

2 thoughts on “Section 102 CGST Act 2017 Rectification of advance ruling.

  1. Pingback: CGST Act 2017 of India - Chapter Wise and Section Wise - Tax Heal

  2. Pingback: GST Advance Ruling : Free Study Material - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *