Section 102 of CGST Act, 2017 – Rectification of Advance Ruling
Section 102 of CGST Act, 2017 – Rectification of Advance Ruling Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 102 Effective From: 01st July 2017 🔎 Introduction Section 102 of the CGST Act, 2017 provides the power to rectify mistakes in an advance ruling order. This provision ensures that minor or apparent errors in: • Orders of Authority for Advance Ruling (AAR), or • Orders of Appellate Authority for Advance Ruling (AAAR) can be corrected without requiring fresh proceedings or appeal. 📜 Bare Provision – Section 102 (Key Highlights) The Authority or the Appellate Authority may amend its order: ✔ To rectify any error apparent on the face of the record ✔ Within a period of six months from the date of the order Such rectification may be: • Suo moto (on its own motion), or • When error is brought to its notice by the applicant, concerned officer, jurisdictional officer, or the Commissioner However, No ...