Notification No. 03/2019 corrigendum 1
Date: February 5, 2019
Subject: Correction of textual errors in Notification No. 03/2019 relating to registration instructions and appellate provisions
Description:
This corrigendum corrects clerical and drafting errors in Notification No. 03/2019 – Central Tax dated 29 January 2019. It substitutes the term “business verticals” with “places of business” in Instruction 12, and replaces the phrase “Your registration stands suspended” with “Suspension of registration stands revoked” to clarify the legal effect of suspension orders. It also corrects the wording relating to pre-deposit requirement, replacing “20% of the disputed admitted tax” with “20% of the disputed tax”. The corrigendum ensures accuracy, legal clarity and correct interpretation of the original notification.
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