CHAPTER XIII-APPEALS AND REVISION

Rule 109B

Notice to person and order of revisional authority in case of revision

1[Rule 109B. Notice to person and order of revisional authority in case of 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.]

  1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018. ↩︎