CGST Rules Rule 109B — Notice to person and order of revisional authority in case of revision
CGST Rules, 2017 · Notice to person and order of revisional authority in case of revision
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Rule 109B of the CGST Rules, 2017 governs Notice to person and order of revisional authority in case of revision. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 109B CGST: Notice to person and order of revisional authority in case — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 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.1
(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
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1
Inserted vide Notification No. 74/2018-CT dated 31.12.2018.