Notice to person and order of revisional authority in case of revision
Rule 109B of the Central Goods and Services Tax Rules, 2017 deals with notice to person and order of revisional authority in case of revision. 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. The Act came into force on 22 Jun 2017.
(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 [Rule 109 C. Withdrawal of Appeal. - The appellant may, at any time before issuance of show cause notice under sub-section (11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03 , file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W :
Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section (1) or sub-section (2) of section 107 , as the case may be.]
Amendment notes
1. Inserted vide Notification No. 74/2018-CT dated 31.12.2018.
1. Inserted vide Notification No. 26/2022 - CT dated 26.12.2022.
Rule 109B, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 109B
What does Rule 109B of the Central Goods and Services Tax Rules deal with?
Rule 109B of the Central Goods and Services Tax Rules is headed "Notice to person and order of revisional authority in case of revision". 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.
How do I find court cases under Rule 109B of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 109B, rule 109B CGST Rules 2017, rule 109B of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 109B of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 107 (Certification of copies of the advance rulings pronounced by the Appellate Authority), rule 108 (Appeal to the Appellate Authority), so none of them can safely be read on its own.
When did Rule 109B of the Central Goods and Services Tax Rules come into force?
Rule 109B of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 109B, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.