This notification amends Notification No. 22/2019–CT by extending the date for applicability of rule 138E (blocking of e-way bill generation for non-filers) from 21 August 2019 to 21 November 2019. The extension provides relief to taxpayers who had defaulted in filing returns.Issued for amendment of: Notification No. 22/2019–Central Tax dated 23.04.2019.Amendment:Yes it has been amended through notification 78/2019

This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.Issued for earlier notification?Yes — amends Notification No. 01/2017–Central Tax (Rate).

The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017

This notification further amends Notification No. 21/2019–CT (as amended by Notification No. 34/2019–CT) to extend the due date for furnishing FORM GST CMP-08 for the quarter April to June 2019 up to 31 August 2019. It grants additional time to composition taxpayers to comply with the new return system.Issued for amendment of: Notification No. 21/2019–Central Tax.

This corrigendum substitutes the reference to “Central Board of Excise and Customs” with “the Government” in Notification No. 2/2017. The amendment is clerical and clarificatory in nature and does not alter the scope of powers or jurisdiction conferred under the original notification.