Advance ruling to be void in certain circumstances
Section 104, CGST Act
Straight from CBIC
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In one line
Section 104 makes a ruling VOID from the start if it was obtained by fraud, suppression or misrepresentation of facts.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
A ruling obtained by fraud, suppression or misrepresentation is void ab initio, and the period between the ruling and the voiding order is excluded from limitation for a demand – so the department loses nothing by the delay.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,271 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Where the Authority or the Appellate Authority 1 [or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section
(4) of section 98 or under sub-section
(1) of section 101 2 [or under section 101C ] has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant. Explanation .-The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections
(2) and
(10) of section 73 or sub-sections
(2) and
(10) of section 74 3 [ or sub-sections
(2) and
(7) of section 74A]
(2) A copy of the order made under sub-section
(1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.
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.108 of the 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.108 of the 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 section 140 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
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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.
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