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 Central Tax Notification 74/2018 dt. 31/12/2018.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax 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.