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.
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Section 102 of GST – Rectification of advance ruling
Statutory Provision
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 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 or the appellant has been given an opportunity of being heard.
Related Provisions of the Statute
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| Section or Rule | Description |
| Section 95 | Definitions |
| Section 98 | Procedure on receipt of application |
| Section 101 | Orders of Appellate Authority |
Analysis and Updates
Introduction
This section deals with the rectification of an error in the advance ruling which is apparent on the face of the record, the time limit within which it may be rectified and the procedures to be followed in respect of the same.
Analysis
- 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.
Any rectification resulting in an increase in the tax liability or reduction of admissible input tax credit shall be carried out only after giving the applicant/appellant an opportunity of being heard.
In the Proviso to this section, it is mentioned 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.
If the appellant is the concerned officer or the jurisdictional officer, then is it sufficient if the notice is issued to the appellant and not to the applicant. As per the above provision, the notice has to be issued either to the applicant or the appellant.
2. The AAR or Appellate authority may amend the order to rectify any mistake apparent from records, if such mistake:
- (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.
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.
MCQs
Q1. Rectification of order can be done under the following circumstances
(a) to do justice
(b) when there is mistake apparent on record
(c) if it is in the interest of revenue
(d) none of the above.
Ans. (b) when there is mistake apparent on record
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