Revisional Authority has been defined under section 2 (99) of the Central Goods and Service Tax Act, 2017 and the same means an authority appointed or authorized for revision of decision or orders as referred to in section 108.

The section 108 prescribes the powers of the revisional authority. As per the said section –

  • If the revisional authority is of the view that any decision or order passed is erroneous in so far as the same is prejudicial to the interest of the revenue; and
  • The decision or order passed is illegal / improper or has not taken into account certain material facts.
  • In such case the revisional authority would pass an order in revision.

Vide notification no. 74/2018 – Central Tax dated 31st December, 2018, the Central Board of Indirect Taxes and Customs introduced the Central Goods and Service Tax (Fourteenth Amendment) Rules, 2018 and with the said introduction new rule 109B has been inserted.

UNDERSTANDING NEW RULE 109B –

The new rule 109B requires the revisional authority to issue a notice in the specified form and to give an opportunity of being heard in case the revision order is going to affect the person negatively. Further it requires to give a summary of the final amount of demand in a specified form.

The bare reading of newly inserted rule 109B is provided hereunder for ready reference –

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

(1) Where Revisional Authority decides to pass the order in revision under section 108 which is likely to affect a person adversely, the Revisional Authority shall serve on him the notice in FORM GST RVN-01 and shall give him the 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.”

The gist of above rule 109B is summarized hereunder –

  • Rule 109B deals with the notice and order in case of revision;
  • If the revision is going to affect the person negatively, it is mandatory for the revisional authority to –
    • Serve notice to such person in FORM GST RVN-01; and
    • It is mandatory to give such person an opportunity of being heard.
  • Along with the revision order, the revisional authority is required to issue a summary in FORM GST APL-04 mentioning the final amount of demand confirmed.

UNDERSTANDING NEWLY ANNOUNCED FORM GST RVN-01

FORM GST RVN-01 is to be issued by the revisional authority and is one type of notice, wherein, the grounds on which the revision order is being passed is attached.

FORM GST RVN-01 further directs the person to furnish a reply to the notice within a period of 7 working days and it also mentions the date and time of conducting the personal hearing in the matter.

UNDERSTANDING FORM GST APL-04

FORM GST APL-04 is a summary of the demand after the issue of an order by the Appellate Authority, Revisional Authority, Tribunal or Court.

Point no. 1 to point no. 8 of the said form contains following basic details –

  • GSTIN / Temporary ID/ UIN
  • Name of the Appellant
  • Address of the Appellant
  • Order appeal against or intended to be revised
  • Appeal no.
  • Personal hearing
  • Order in brief
  • Status of the order –

Confirmed / Modified / Rejected

Point no. 9 contains a summary of the amount of demand which has been confirmed after appeal / revision. The total amount of demand needs to be bifurcated into Central tax, State tax, Integrated tax and cess.

Point no. 10 contains ‘place of supply wise’ bifurcation in case of IGST demand.

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