Notification No. 03/2019 corrigendum 2
Date: August 30, 2019
Subject: Correction in prescribed GST form references relating to ITC adjustment.
Description:
This corrigendum substitutes references to “FORM GST ITC-03” with “FORM GST DRC-03” in Notification No. 03/2019–Integrated Tax (Rate). The amendment ensures consistency with the correct statutory form for payment and adjustment of tax liabilities. It is procedural in nature and does not impact tax rates or conditions.
Issued for earlier notification?
Yes — corrigendum to Notification No. 03/2019–Integrated Tax (Rate).