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Rectification of advance ruling

Section 101 - Draft-Bills-Reports - ADVANCE RULING - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 101 - 101. The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section .....

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or the jurisdictional CGST / SGST officer or the applicant 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 cr .....

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