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Section 102 of CGST Act - Rectification of advance ruling

102. Rectification of advance ruling.[1]

The Authority or the Appellate Authority [2][or the National Appellate Authority] may amend any order passed by it under section 98 or section 101, [3][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 [4][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 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 [5][appellant, the Authority or the Appellate Authority] has been given an opportunity of being heard.
 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Words inserted by Section 106(a) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[3] Words inserted by Section 106(b) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[4] Words inserted by Section 106(a) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

[5] Substituted for words “or the appellant” by Section 106(c) of THE FINANCE (NO. 2) ACT, 2019 dt. 01-08-2019 but not yet made effective.

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