Section 102 – GST – States – ADVANCE RULING – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 102. Rectification of advance ruling.- The Authority or the Appellate Authority may amend any order passed by it under section98 or section101, 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 on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer, or the applicant
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