Section 109B in The Central Goods and Services Tax Rules, 2017
109B. [ Notice to person and order of revisional authority in case of revision. [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).]
(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.]
