Section 102 of CGST Act, 2017 Rectification of advance ruling

 

Rectification of advance ruling, Sec 102 of CGST Act, 2017

 

The below post explains about Rectification of advance ruling under section 102 of CGST Act,2017.

 

Section 102 of CGST Act, 2017 explains Rectification of advance ruling as below: (The amendments if any will also be updated here soon).

 

The extract of Section 102 of CGST Act,2017 quoted below:

 

102  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

Section 102 of CGST Act, 2017 Rectification of advance rulingbrought 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.

 

The above information clarifies about Rectification of advance ruling under section 102 of CGST Act,2017.  

 

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

 

 

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