GST · Notice
RVN-01: Notice by the revisional authority
The revisional authority proposes to revise an order it considers erroneous and prejudicial to the interests of revenue. What to do: check the bar on revision, then reply on merits with the original record. Time to reply: 30 days from the date of the notice; a customary default, so the period on your notice governs.
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Key facts
The revisional authority proposes to revise an order it considers erroneous and prejudicial to the interests of revenue.
| Form | RVN-01 (Notice by the revisional authority) |
|---|---|
| Issued by | The revisional authority |
| Issued under | Section 108 r/w Rule 109B, CGST Act & Rules 2017 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | 30 days from the date of the notice; a customary default, so the period on your notice governs. |
| If it is ignored | The original order may be enhanced, modified or set aside. |
Time allowed
Reply: 30 days from the date of the notice. This is a customary default, not a period fixed by statute. The notice states the period for reply — use it.
The date stated on your notice always wins.
What to do now
Check the bar on revision
An order cannot be revised where an appeal is pending, or after the periods in Section 108(2). Take the jurisdictional point first if it is available.
Reply on merits with the original record
Rely on the findings already in your favour and the evidence filed in the original proceedings.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the RVN-01 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: as stated on the notice.
If it is ignored
- The original order may be enhanced, modified or set aside.
Official sources
Sources checked on 24 October 2026.
- CGST Rules 2017, rule 109B (notice before revision: RVN-01) · read 24 October 2026
- CGST Act 2017, section 108 (powers of the revisional authority) · read 21 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST RVN-01 notice?
The revisional authority proposes to revise an order it considers erroneous and prejudicial to the interests of revenue.
How much time do I have to act on a GST RVN-01 notice?
Reply: 30 days from the date of the notice. This is a customary default, not a period fixed by statute. The notice states the period for reply — use it. The date stated on your notice always wins.
What happens if I ignore a GST RVN-01 notice?
The original order may be enhanced, modified or set aside.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.