Appeals & Advance Rulings

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

Rule 109B of the CGST Rules

Chapter 13 – Appeals and Revision Text as on 2026-09-05 Source CBIC

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Amendment history

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In one line

Before the Revisional Authority passes an order under section 108 that would affect a person adversely, it must issue a notice in RVN-01, give a hearing, and pass a speaking order.

How this provision is built

The skeleton, clause by clause — useful when a notice cites a specific sub-clause.

(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…
(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.]

The exact words of the law

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Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

Read the full provision+
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.]

What changed, and when

The amendment trail, newest first — because the version that applies to your case depends on the period.

2018-12-31 · Inserted

74/2018-CTdated31

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

Read this with

A provision rarely works alone. These are the ones it points to.

Where this comes from

Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

rule 109Bnotice to person and order of revisional authority in case of revision

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