State with reasons, whether the following statements are true or false under GST law: Rectification of Advance Ruling must be made within 3 months of the date of order.
CS Professional · Advanced Tax Laws · PYQS · December 2019
State with reasons, whether the following statements are true or false under GST law: Rectification of Advance Ruling must be made within 3 months of the date of order.
Answer & Explanation:
False. As per Section 102 of the CGST Act, 2017, 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, within a period of six months from the date of the order.
Topics: Goods and Services Tax (GST)
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