Rectification of advance ruling

In force Act 12 of 2017 As on 18 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 102 of the Central Goods and Services Tax Act, 2017 deals with rectification of advance ruling. The Authority or the Appellate Authority [or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 [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 Au The Act was enacted on 12 Apr 2017.

The Authority or the Appellate Authority ¹[or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 ¹[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 ¹[ or the National Appellate Authority] on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant ²[, 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.
Section 102, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Referred to by 1

Finance Act, 2019 (No. 2) s. 106 Amendment of section 102

Questions about Section 102

What does Section 102 of the Central Goods and Services Tax Act deal with?

Section 102 of the Central Goods and Services Tax Act is headed "Rectification of advance ruling". The Authority or the Appellate Authority [or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 [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 Au

How do I find court cases under Section 102 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 102, section 102 CGST Act, section 102 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 102 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 98 (Procedure on receipt of application), section 101 (Orders of Appellate Authority), section 101C (Order of National Appellate Authority), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When was Section 102 of the Central Goods and Services Tax Act enacted?

Section 102 of the Central Goods and Services Tax Act, cited as CGST Act 102, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.