Appeals & Advance Rulings

Rectification of advance ruling

Section 102, CGST Act

Chapter 17 Text as on 2026-09-05 Source CBIC

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Amendment history

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In one line

Section 102 lets the AAR or AAAR rectify an error apparent on the face of the record within six months, after a hearing if it enhances liability.

What this means in practice

The parts that actually decide cases — the things a practitioner checks first.

Rectification only for an error apparent on the face of the record, within six months of the order; a hearing is required before any rectification that enhances liability or reduces credit.

The exact words of the law

868 characters, unedited

Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

Read the full provision+

* Section 102. Rectification of advance ruling. – 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 2 [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 3 [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.

High Court cases on this section

Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.

ALLOWED High Court of Kerala · 2024-07-24

SAJIN DAS V.M, v. STATE TAX OFFICER,

Read the judgment PDF →

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

date not stated · Inserted

Inserted by s.106 of Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.

date not stated · Inserted

Inserted by s.106 of Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.

date not stated · Substituted

Substituted by s.106 of the Finance (No. 2) Act, 2019 (23 of 2019) for "or the appellant". This amendment shall be effective from a date to be notified.

Read this with

A provision rarely works alone. These are the ones it points to.

Section 98 Section 101 Section 101C

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

section 102 cgstrectification of advance ruling

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