Amended and updated notes on section 108 of CGST Act, 2017. Detail discussion on provisions and rules related to powers of Revisional Authority.
Chapter XVIII (Sections 107–121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 108 of CGST 2017 provides for powers of Revisional Authority.
Recently, we have discussed in detail section 107 (Appeals to Appellate Authority) of CGST Act 2017. Today, we learn the provisions of section 108 of Central GST Act 2017.
Section 108 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 108 is 1-7-2017.
CBIC authorises the Principal Commissioner or Commissioner of Central Tax, the Additional or Joint Commissioner of Central Tax as the Revisional Authority under section 108 (Powers of Revisional Authority) of CGST Act 2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 108 |
| Section Name | Powers of Revisional Authority |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 108:
- Rule 109B: Notice to person and order of revisional authority in case of revision
- FORM GST RVN-01: Notice under section 108
- FORM GST APL-04: Summary of the Demand after issue of Order by the Appellate Authority, Revisional Authority, Tribunal or Court
Notes on Section 108 of CGST Act 2017
The provisions of Section 108 of CGST Act 2017 effective from July 1, 2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this article, you will learn detail of the provisions of section 108 of CGST Act 2017 read with Central GST Rules 2017.
Powers of Revisional Authority to Revise Order [GST Section 108(1)]:
The Revisional Authority has power to pass order to enhance, modify or annul the erroneous order passed by his subordinate officers under the GST Law.
The Revisional Authority (RA) may call for and examine the record of any proceedings. RA shall stay the operation of erroneous decision or order passed under GST law i.e. CGST Act or SGST Act or UTGST Act.
In the following cases, the Revisional Authority shall exercise his power u/s 108 to call for and examine the record of any proceedings:
- on his own motion; or
- upon information received by him; or
- on request from the Commissioner of State tax,
- on request from the Commissioner of Union territory tax.
Thereafter, the RA may pass proper order including enhancing or modifying or annulling the erroneous decision or order passed under GST Act 2017. Before passing such order, the Revisional Authority may inquire further and an opportunity of being heard is given to the concerned person.
Did you know? RA shall exercise his power in case of order or decision are erroneous in so far as it is prejudicial to the interest of revenue and is
- illegal; or
- improper; or
- has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General (CAG) of India.
The Revisional Authority shall exercise his power subject to the provisions of section 121.
The Central Board of Indirect Taxes and Customs (CBIC) authorises:-
- the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and
- the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax,
as the Revisional Authority under section 108 of the CGST Act.
[Notification No. 05/2020 – Central Tax dated 13.01.2020]
Revision of Order Not Allowed [GST Section 108(2)]:
The Revisional Authority shall not revise the decision or order passed by his subordinate officers under GST law in certain circumstances. The Revisional Authority shall not exercise any power under sub-section (1), if —
- (a) The order has been subject to an appeal [Sections 107, 112, 117 and section 118]; or
- (b) The period of 6 months has not yet expired [Section 107(2)] or more than 3 years have expired; or
- (c) The order has already been taken for revision under section 108 at an earlier stage; or
- (d) the order has been passed in exercise of the powers under section 108(1):
However, the Revisional Authority may pass an order u/s 108(1) on any point which has not been raised and decided in an appeal u/s 108(2)(a):
- before the expiry of a period of one year from the date of the order in such appeal or
- before the expiry of a period of three years referred u/s 108(2)(b), whichever is later.
Final Order and Binding on Parties [GST Section 108(3)]:
Every order passed in revision u/s 108(1) shall be final and binding on the parties, subject to further appeal to:
Court Decision and Period of Limitation for Revision [GST Section 108(4)]:
If the decision or order of subordinate officer involves an issue on which:
- Appellate Tribunal (AT) or the High Court (HC) has given its decision in some other proceedings and
- An appeal to HC or the Supreme Court (SC) against such decision of AT or HC is pending,
the period spent between
- The date of the decision of AT and HC; or
- The date of the decision of HC and SC
shall be excluded in computing the period of limitation referred to section 108(2)(b) where proceedings for revision have been initiated by way of issue of a notice u/s 108.
Stay Order and Period of Limitation for Revision [GST Section 108(5)]:
Where the issuance of an order u/s 108(1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation u/s 108(2)(b).
Defined term [GST Section 108(6)]:
- Record shall include all records relating to any proceedings under CGST Act available at the time of examination by the Revisional Authority;
- Decision shall include intimation given by any officer lower in rank than the Revisional Authority.
Section 108 of Central GST – Powers of Revisional Authority1
Section 108 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 108(1) of CGST Act
Section 108(1): Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings, and if he considers that any decision or order passed under this Act or under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, stay the operation of such decision or order for such period as he deems fit and after giving the person concerned an opportunity of being heard and after making such further inquiry as may be necessary, pass such order, as he thinks just and proper, including enhancing or modifying or annulling the said decision or order.
Section 108(2) of CGST Act
Section 108(2): The Revisional Authority shall not exercise any power under sub-section (1), if —
- (a) the order has been subject to an appeal under section 107 or section 112 or section 117 or section 118; or
- (b) the period specified under sub-section (2) of section 107 has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised; or
- (c) the order has already been taken for revision under this section at an earlier stage; or
- (d) the order has been passed in exercise of the powers under sub-section (1):
Provided that the Revisional Authority may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (a) of sub-section (2), before the expiry of a period of one year from the date of the order in such appeal or before the expiry of a period of three years referred to in clause (b) of that sub-section, whichever is later.
Section 108(3) of CGST Act
Section 108(3): Every order passed in revision under sub-section (1) shall, subject to the provisions of section 113 or section 117 or section 118, be final and binding on the parties.
Section 108(4) of CGST Act
Section 108(4): If the said decision or order involves an issue on which the Appellate Tribunal or the High Court has given its decision in some other proceedings and an appeal to the High Court or the Supreme Court against such decision of the Appellate Tribunal or the High Court is pending, the period spent between the date of the decision of the Appellate Tribunal and the date of the decision of the High Court or the date of the decision of the High Court and the date of the decision of the Supreme Court shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2) where proceedings for revision have been initiated by way of issue of a notice under this section.
Section 108(5) of CGST Act
Section 108(5): Where the issuance of an order under sub-section (1) is stayed by the order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period of limitation referred to in clause (b) of sub-section (2).
Section 108(6) of CGST Act
Section 108(6): For the purposes of this section, the term, ––
- (i) “record” shall include all records relating to any proceedings under this Act available at the time of examination by the Revisional Authority;
- (ii) “decision” shall include intimation given by any officer lower in rank than the Revisional Authority
- Section 108 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎