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Section 104 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XVII, Advance Ruling

Parts of this section are overridden by Section 103; read it with that provision.

At a glance

Bars, duties and time limits

104 ExplanationExclude the period from the ruling to its invalidation order when computing the specified notice and order periods under sections 73 and 74. The added section 74A reference has no stated commencement date.
104(2)Send the invalidation order to the applicant, concerned officer and jurisdictional officer.

Procedure, powers and definitions

104(1)After hearing the applicant or appellant, the deciding body may declare a fraudulently obtained or materially misrepresented ruling void from the beginning, applying the Act and rules as if it never existed.
104 footnotesExtensions to the National Appellate Authority and its orders remain pending notification.
104The law does not settle the time limit for declaring a ruling void; the material also does not establish when the section 74A insertion began to apply.

The Authority or Appellate Authority may declare its ruling void from the beginning if obtained through fraud, suppression of material facts or misrepresentation. A hearing is mandatory before the order. This removes the ruling’s binding protection under section 103. National appellate extensions remain pending notification, while the effective date of the added section 74A limitation reference is unstated.^[1]

Quick facts

Section 104, CGST Act, 2017

Advance ruling to be void in certain circumstances

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XVII, Advance Ruling
Section title	Advance ruling to be void in certain circumstances
In force from	1 July 2017^[1]
Amendments
Last amendment	1 July 2017: enforced (the Act itself)
Amendments	4 footnotes in the CBIC text (table)
Pending	Footnote 1: inserted; Footnote 2: inserted, not yet notified
Related provisions
Sections	73, 74, 74A, 98, 101, 101C, 103
Structure 104(1) opening wordsThe ruling that section 104 reaches 104(1)The ground on which the ruling is said to be void 104(1)The order and what follows from it footnotes 1 and 2Whether the National Appellate Authority words are in force the proviso to 104(1)The proviso: a hearing before the order the Explanation to 104(1)The Explanation: the period excluded 104(2)The copy of the order
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 104, verbatim (show)

Section 104

*Section 104. Advance ruling to be void in certain circumstances.-

(1) Where the Authority or the Appellate Authority ¹[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 ²[or under section 101C] has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made:

Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant.

Explanation.-The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 ³[or sub-sections (2) and (7) of section 74A]

(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.

*Enforced w.e.f 1st July, 2017.

1. Inserted by s.108 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.

2. Inserted by s.108 of the Finance (No. 2) Act, 2019 (23 of 2019). This amendment shall be effective from a date to be notified.

3. Inserted by section 140 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.

Not yet in force. Footnote 1 records a change with effect from a date yet to be notified: inserted. This page follows the text as the CBIC portal serves it.

Not yet in force. Footnote 2 records a change with effect from a date yet to be notified: inserted. This page follows the text as the CBIC portal serves it.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question

Which part of section 104 does the matter turn on?

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The ruling that section 104 reaches 104(1) opening words

Questions to answer on the file3 questions

Which body pronounced the advance ruling said to be void: the Authority or the Appellate Authority?
Under which provision was that advance ruling pronounced: sub-section (4) of section 98 or sub-section (1) of section 101?
Is the body that made the order the same body that pronounced the ruling?

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The ground on which the ruling is said to be void 104(1)

Questions to answer on the file3 questions

By which of the means named in sub-section (1) is the ruling said to have been obtained: fraud, suppression of material facts, misrepresentation of facts or none of these?
By whom is the ruling said to have been so obtained: the applicant or the appellant?
Has the body that pronounced the ruling found that ground made out?

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The order and what follows from it 104(1)

Questions to answer on the file3 questions

Has the ruling been declared void ab-initio by an order?
Have the provisions of the Act or the rules been applied as if the advance ruling had never been made?
Is the time taken between the advance ruling and the order under sub-section (1) in question?

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Whether the National Appellate Authority words are in force footnotes 1 and 2

Questions to answer on the file2 questions

Is the ruling said to be void one pronounced by the National Appellate Authority under section 101C?
Has a date been appointed by notification for section 108 of the Finance (No. 2) Act, 2019 (23 of 2019) to come into force?

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The proviso: a hearing before the order the proviso to 104(1)

Questions to answer on the file2 questions

Whose opportunity of being heard does the proviso require here: the applicant or the appellant?
Has that person been given an opportunity of being heard before the order was passed?

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The Explanation: the period excluded the Explanation to 104(1)

Questions to answer on the file6 questions

Which period is being computed: sub-section (2) of section 73, sub-section (10) of section 73, sub-section (2) of section 74, sub-section (10) of section 74, sub-section (2) of section 74A or sub-section (7) of section 74A?
What is the date of the advance ruling?
What is the date of the order under sub-section (1)?
How many days fall in the period to be excluded?
Has that period been excluded in computing the period?
If question 1 is answered “sub-section (2) of section 74A” or “sub-section (7) of section 74A”: does the period fall on or after the date from which the reference to section 74A was inserted into this Explanation?

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The copy of the order 104(2)

Questions to answer on the file1 question

To which of the persons named in sub-section (2) was the copy not sent: the applicant, the concerned officer, the jurisdictional officer or none of them?

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Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 104 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
	enforced	the Act itself	01.07.2017
1	inserted	s.108 of the Finance (No. 2) Act, 2019 (23 of 2019)^[2]	a date to be notified — not in force
2	inserted	s.108 of the Finance (No. 2) Act, 2019 (23 of 2019)^[2]	a date to be notified — not in force
3	inserted	section 140 of the Finance (No. 2) Act, 2024 (No. 15 of 2024)^[3]	not stated; the footnote gives only the date of the amending Act, 16.08.2024, and no date on which the insertion came into force

Provisions connected to Section 104
Provision	Connection	Words that tie them
Section 98	this provision requires Section 98 98(4)	104(1) "advance ruling pronounced by it under sub-section (4) of section 98"
Section 101	this provision requires Section 101 101(1)	104(1) "or under sub-section (1) of section 101"
Section 103	this provision overridden by Section 103	104(1) "declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply... as if such advance ruling had never been made"
Section 73	Section 73 branches on the Explanation to 104(1)	Explanation "shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73"
Section 74	Section 74 branches on the Explanation to 104(1)	Explanation "or sub-sections (2) and (10) of section 74"
Section 74A	Section 74A branches on the Explanation to 104(1)	Explanation, as marked by footnote 3, "or sub-sections (2) and (7) of section 74A"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

Unsettled questions

The words of section 104 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

Within what time may an order be passed declaring an advance ruling void ab-initio: sub-section (1) says the body "may, by order, declare" and fixes no period, while the Explanation assumes a period between the ruling and the order without limiting it
From what date does a reference to section 74A inserted by the Finance (No. 2) Act, 2024 apply, the footnote giving the date of the amending Act and no commencement date for the insertion.

See also

Section 103 of the CGST Act, 2017: applicability of advance ruling
Section 74A of the CGST Act, 2017: determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward

References

Central Board of Indirect Taxes and Customs. "Section 104. Advance ruling to be void in certain circumstances". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
The Finance (No. 2) Act, 2019. Cited in CBIC footnotes 1 and 2.
The Finance (No. 2) Act, 2024. Cited in CBIC footnote 3.

External links

CGST Act, 2017, Section 104 on the CBIC tax information portal