TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Revisional Authority's Powers Under Section 108 of UP GST Act: Review, Modify, or Enhance Tax Decisions.</h1> Section 108 of the Uttar Pradesh Goods and Services Tax Act, 2017 outlines the powers of the Revisional Authority to review decisions or orders under the Act. The Revisional Authority can act on its own or based on information or requests, examining records to determine if decisions are erroneous and prejudicial to revenue interests. The authority can modify, annul, or enhance decisions after providing an opportunity for a hearing. Restrictions apply if the order is under appeal or beyond specified time limits. Final orders are binding, and certain periods are excluded from the limitation period due to pending appeals or stays.
TaxTMI 
