Rule 109B of CGST Rules 2017: Notice to person and order of revisional authority in case of revision

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)

(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. CGST Rule 109B inserted vide Notification No. 74/2018 Central Tax (CGST) dt. 31  Dec. 2018.

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It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 5th May 2020), as compiled/ shared by CBIC (i.e. as notified/ amended upto 5th May 2020 by the CBIC). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE

Further, it may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).

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