Provisions under Rule 109B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Notice to person and order of revisional authority in case of revision”, are as under:
CGST Rule 109B: Notice to person and order of revisional authority in case of revision (Chapter-XIII: Appeals and Revision) [rule 109B inserted from 31/12/2018: refer Note 1]
(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.
Amendments History:
1. Rule 109B inserted from 31/12/2018 vide Notification 74/2018.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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