CGST Rule 109B of Central Goods and Services Tax Rules, 2017 – Notice to person and order of revisional authority in case of revision

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 109B: Notice to person and order of revisional authority in case of revision.

¹[109B.  (1) Where the Revisional Authority decides to pass an order in revision under section 108 which is likely to affect the person adversely, the Revisional Authority shall serve on him a notice in FORM GST RVN-01 and shall give him a reasonable opportunity of being heard.

(2) The Revisional Authority shall, along with its order under sub-section (1) of section 108, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018 vide Notification No. 74/2018-Central Tax dated 31st December, 2018, w.e.f. 31.12.2018.