Advance ruling voidability for fraud or misrepresentation allows nullification and restoration of ordinary GST provisions after hearing.

Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab-initio by the Authority or Appellate Authority after affording the applicant an opportunity of being heard. Once declared void, all provisions of the GST law apply as if the ruling had never been made. The period between the advance ruling and the voidance order is excluded for computation of specified limitation periods, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer.

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