GST INDIA Biz — Correction in prescribed GST forms referenced in Notification No. 03/2019

Notification No. 03/2019 corrigendum 2

Date: August 30, 2019

Subject: Correction in prescribed GST forms referenced in Notification No. 03/2019–CT (Rate).

Description:

This corrigendum substitutes references to FORM GST ITC-03 with FORM GST DRC-03 in specified paragraphs of Notification No. 03/2019. The amendment ensures consistency with the correct statutory form for payment and reversal of tax liabilities.

Issued for earlier notification:

Yes — corrigendum to Notification No. 03/2019–Central Tax (Rate).

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