Section 102
Rectification of advance ruling
In force
Section 102. Rectification of advance ruling.
The Authority or the Appellate Authority may amend any order passed by it so as to rectify any error apparent on the face of the record, if such error is noticed within a period of six months from the date of the order.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-102.html
- Source confidence: Pending verification
Quick facts
- Section
- 102
- Chapter
- XVII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0