Section 102 of CGST Act,2017 Rectification of advance ruling

Section 102 of CGST Act,2017 Rectification of advance ruling Section 102 of CGST Act,2017 from bare act : The Authority or the Appellate Authority may amend any order passed by itunder 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 isbrought to its notice by the concerned officer, the jurisdictional officer, the applicant or theappellant 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 orreducing the amount of admissible input tax credit shall be made unless the applicant or theappellant has been given an opportunity of being heard.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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