The Central Goods and Services Act, 2017 (CGST Act)

Section 102 of the Central Goods and Services Act, 2017 (CGST Act)

Rectification of advance ruling

The Authority or the Appellate Authority1or the National Appellate Authority may amend any order passed by it under section 98 or section 101,2or 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 1or the National Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant 3or the appellant , the Authority or the Appellate Authority 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.

1 Inserted in Central Goods and Service Tax, Finance Bill 2019-20.
2 Inserted in Central Goods and Service Tax, Finance Bill 2019-20.
3 Substituted in Central Goods and Service Tax, Finance Bill 2019-20.