CGST Rules – Central Goods and Services Tax Rules, 2017

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

This rule was made and amended vide the following notifications
Central Tax Notification No. 74/2018 (dated 31st December 2018)

(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.