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Notification No. 02/2019 corrigendum 1

Date: February 5, 2019
Subject: Correction in enforcement provisions of the CGST (Amendment) Act, 2018
Description:

This corrigendum corrects Notification No. 02/2019 – Central Tax dated 29 January 2019 by expanding the list of excluded sections. In addition to section 8(b), the corrigendum clarifies that sections 17 and 18 of the CGST (Amendment) Act, 2018 are also excluded from enforcement with effect from 01 February 2019. The correction ensures accurate interpretation of the notified enforcement provisions.

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