Provisions under Rule 109B of CGST Rules, 2017 relating to “Notice to person and order of revisional authority in case of revision”:
CGST Rule 109B: Notice to person and order of revisional authority in case of revision (Chapter XIII: Appeals and Revision) [*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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 109B inserted from 31/12/2018 vide Notification 74/2018.
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