Notification No. 05/2020
Date: January 13, 2020
Subject: Appointment of Revisional Authorities under the CGST Act
Description:
Authorises specified officers as Revisional Authorities under section 108 of the CGST Act, 2017. Allocates revisional powers based on the rank of the original adjudicating authority. Establishes administrative hierarchy for revision of orders.
Effective Date: 13.01.2020
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