GST Act 2017: Section 102 of GST Act 2017 – Rectification of advance ruling. Check out details for GST Section 102 as per CGST Act 2017. Complete Analysis of GST Section 102, Section 102 of GST provide details for Rectification of advance ruling. Explanation of Goods and Service Tax all Sections.
Must Read – List of all sections of GSTSection 102 of GST – Rectification of advance ruling
Section or Rule | Description |
Section 95 | Definitions |
Section 98 | Procedure on receipt of application |
Section 101 | Orders of Appellate Authority |
Analysis and Updates
- The rectification may be made by the AAR or Appellate Authority within six months from the date of the order, and shall not result in a substantial amendment to the order being rectified. It is not clear from the language of section 102, as to whether the error has to be noticed within six months or the amendment has to be made within six months. The rectification shall not arise on account of any interpretational issues or change in views and opinions of the members of the AAR and Appellate Authority.
- (a) Is noticed by it on its own accord, or
- (b) Is brought to its notice by the concerned or the jurisdictional officer or the applicant/appellant.
Frequently Asked Questions
When can an advance ruling order be rectified?
An advance ruling may be amended by the Authority, Appellate authority or National Appellate Authority as the case may be, with a view to rectify any mistake apparent from the record, which:
(a) is noticed by the AAR, Appellate authority or National Appellate Authority on its own accord, or
(b) is brought to the notice of the AAR, Appellate authority or National Appellate Authority by the concerned officer or the jurisdictional officer or;
(c) is brought to the notice of the AAR, Appellate authority or National Appellate Authority notice by the appellant or applicant.
(a) is noticed by the AAR, Appellate authority or National Appellate Authority on its own accord, or
(b) is brought to the notice of the AAR, Appellate authority or National Appellate Authority by the concerned officer or the jurisdictional officer or;
(c) is brought to the notice of the AAR, Appellate authority or National Appellate Authority notice by the appellant or applicant.
Under what circumstances is a notice required to be issued to the applicant or appellant, as the case may be, before rectification of an advance ruling order?
Before rectification of an advance ruling order, a notice is required to be issued to the applicant or appellant, as the case may be, to provide him a reasonable opportunity of being heard, if such rectification has the effect of:
(i) enhancing the tax liability or
(ii) reducing the amount of admissible input tax credit.
(i) enhancing the tax liability or
(ii) reducing the amount of admissible input tax credit.
(b) when there is mistake apparent on record
(c) if it is in the interest of revenue
(d) none of the above.
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