Section 102 of CGST Act

Rectification of advance ruling

[Enforced w.e.f 1-7-2017]

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 appellant, the Authority or the Appellate Authority within a period of six months from the date of the order:

[Words “or the National Appellate Authority”, “or section 101C, respectively “, “appellant, the Authority or the Appellate Authority” inserted by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].

[Substituted for “or the appellant” by the Finance (No. 2) Act, 2019, w.e.f. a date yet to be notified].

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.