Revisional Authority procedure under GST revision powers is set for screening, referral, and headquarters processing of cases. Procedure was prescribed for referring revision matters to the Revisional Authority under section 108 of the Uttar Pradesh SGST Act/CGST Act. The Commissioner, Commercial Tax, Uttar Pradesh was stated to be the Revisional Authority, empowered to examine subordinate orders that are erroneous, prejudicial to revenue, illegal, improper, or based on omitted material facts, and to stay, modify, enhance, or annul such orders after hearing the affected person. The instruction also set out the circumstances in which revision would not be exercised and created a zonal screening committee and headquarters-level processing mechanism for revision proposals.