CGST Rule 109B – Notice to person and order of revisional authority in case of revision [Updated 2019]

CGST Rule 109B – Notice to person and order of revisional authority in case of revision

Rule 109B (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.

Rule 109B (1)

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.]


[1] Inserted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018. – Date of Amendment : 31-12-2018, Effective from : 31-12-2018, Retrospective Effect : No

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