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The Central Board of Indirect Taxes and Customs appoints specified officers as the Revisional Authority under section 108 of the Central Goods and Services Tax Act, 2017. The Principal Commissioner or Commissioner of Central Tax acts as the Revisional Authority for decisions or orders passed by the Additional or Joint Commissioner of Central Tax. The Additional or Joint Commissioner of Central Tax acts as the Revisional Authority for decisions or orders passed by the Deputy Commissioner, Assistant Commissioner, or Superintendent of Central Tax.
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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs
Notification No. 05/2020 – Central Tax
New Delhi, the 13th January, 2020
G.S.R.....(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Taxes and Customs hereby authorises -
as the Revisional Authority under section 108 of the said Act.
[F. No. 20/06/07/2019-GST]
(Pramod Kumar) Director, Government of India
