Chapter XVII - Advance ruling
Section 102
Section 102: Rectification of advance ruling
Section 102 permits correction of an error apparent on the face of an advance-ruling order within six months, with a hearing before an adverse correction.
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Need advice on Section 102?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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 Authority or the National Appellate Authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, the applicant , 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.
Introduction
Rectification is for an apparent record error in an order of the relevant ruling authority, not a general rehearing.
Key takeaways
Apparent error
The authority may act on its own or on notice from listed participants for an error apparent on the record.
Six-month window
The error must be noticed or brought to attention within six months from the order date.
Adverse hearing
An amendment increasing tax liability or reducing admissible ITC requires a hearing for the applicant or appellant.
Apparent error
The authority may act on its own or on notice from listed participants for an error apparent on the record.
Six-month window
The error must be noticed or brought to attention within six months from the order date.
Adverse hearing
An amendment increasing tax liability or reducing admissible ITC requires a hearing for the applicant or appellant.
Practical checklist
Do
- Identify the exact apparent error and order date.
- Submit the supporting record within six months.
- Request hearing if correction would be adverse.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Can a rectification increase tax without hearing?
No. Section 102 requires an opportunity of hearing for such an adverse amendment.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026