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<h1>Rule 109B Requires Notice and Hearing Before Adverse Order Under Section 108 of GST Rules 2017</h1> Rule 109B of the Central Goods and Services Tax Rules, 2017, mandates that when a Revisional Authority intends to pass an order under section 108 that may adversely affect a person, it must serve a notice using FORM GST RVN-01. The affected person must be given a reasonable opportunity to be heard. Additionally, the Revisional Authority is required to issue a summary of the order in FORM GST APL-04, which clearly states the confirmed final demand amount. This rule was introduced through Notification No. 74/2018 on December 31, 2018.