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

109B. Notice to person and order of revisional authority in case of 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.

 


[1] This rule was inserted by Rule 10 of The CGST(14th A)R, 2018 vide Notification No. 74/2018-Central Tax dt. 31-12-2018 wef 31-12-2018.

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