Important Keyword: Notification No. 05/2020 Central Tax, Revisional Authority GST, Section 108 CGST revision, GST dispute resolution, GST legal remedy, taxpayer appeal gst revision,
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Table of Contents
[F. No. 20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 13th January, 2020
Notification No. 05/2020 – Central Tax: Seeks to appoint Revisional Authority under CGST Act, 2017.
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R.... (E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorizes -
- the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
- the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax,
as the Revisional Authority under section 108 of the said Act.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 05/2020 – Central Tax
Q1: What does Notification No. 05/2020 – Central Tax do?
Answer:
It appoints senior GST officers as Revisional Authorities authorised to review and revise decisions made by lower tax officers.
Q2: Which officers are designated as Revisional Authorities?
Answer:
Principal Commissioner / Commissioner
Additional Commissioner / Joint Commissioner
(as per scenario table provided above)
Q3: Who can revise orders of a Superintendent?
Answer:
Additional or Joint Commissioner of Central Tax
Q4: Who can revise orders of Joint Commissioner?
Answer:
Principal Commissioner or Commissioner of Central Tax
Q5: Can a taxpayer request revision directly?
Answer:
Yes, taxpayers can apply for revision if they believe the earlier order is wrong.
Q6: Will revision stop recovery proceedings automatically?
Answer:
No. A specific stay must be granted.
Q7: Can revisional authority increase tax liability?
Answer:
Yes.
Revision can result in higher demand, reduction of refund or penalty.
Q8: Can revision be done multiple times on same order?
Answer:
No.
Once revised, the same order cannot be revised again.
Q9: Can revision override appellate authority?
Answer:
No.
If an appeal is already filed or decided, revision cannot be initiated.
Q10: Time limit for revision?
Answer:
Generally 3 years from the date of order (as per Section 108).
Q11: Can a taxpayer challenge a revisional order?
Answer:
Yes, through appeal under Section 107 before the Appellate Authority.
Q12: Will GST audit findings trigger revision?
Answer:
Yes.
If revenue interests are affected, revision is likely.
Q13: Does revision apply to refunds also?
Answer:
Yes — if refund is wrongly allowed.
Q14: Should businesses seek expert help before submitting revision applications?
Answer:
Strongly recommended — legal interpretation matters.
👉 https://finodha.in/gst-compliance/
Q15: Can revision be requested online?
Answer:
Yes — revision communication is done via the GST common portal.
📌 Conclusion
Notification No. 05/2020 – Central Tax plays a critical role in the GST dispute framework by:
✔ Ensuring proper checks on departmental decision-making
✔ Empowering higher officers to protect both taxpayers & government revenue
✔ Strengthening transparency and accountability
If you received a GST notice or disagree with a tax order…
👉 Let Finodha handle your GST dispute properly
https://finodha.in/gst-compliance/
Download PDF: Notification No. 05/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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