Notification No. 05/2020
Date: January 13, 2020
Subject: Appointment of Revisional Authority under the CGST Act, 2017
Description:
This notification authorises Principal Commissioners/Commissioners of Central Tax to revise orders passed by Additional or Joint Commissioners, and Additional or Joint Commissioners to revise orders passed by Deputy/Assistant Commissioners or Superintendents. The authorisation is made under section 108 of the CGST Act, thereby operationalising the revisional mechanism under GST.