NOTIFICATION No. 22/2024– CENTRAL TAX: Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.

S.O (E).— In exercise of the powers conferred under the section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the following special procedure for rectification of order,

Section 107. Appeals to Appellate Authority.

Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate

Rule 109B. Notice to person and order of revisional authority in case of revision. –

Important Keyword: Section 108, FORM GST RVN-01. GST Rule 109B. Notice to person and order of revisional authority in case of revision. - GST Rule 109B. Notice to person and order of revisional authority in case of revision. - (1) Where the Revisional Authority...

FORM GST RVN – 01: Notice under section 108

GST: far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, and therefore, I intend to pass an order in revision under section 108 on grounds specified in the document attached herewith.