109B(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.] 1

1 Inserted vide Notification 74/2018 - CT dt 31.12.2018

109B(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] 1

1 Inserted vide Notification 74/2018 - CT dt 31.12.2018

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