Statutory text — CGST Rules, 2017, as amendedRule 109B
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source