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.
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.
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.
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.
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by omitting Serial No. 10D from the rate table. The omission withdraws the specified service from the scope of the notification. The amendment aligns the IGST rate structure with revised policy decisions of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 27/2018–Integrated Tax (Rate) by substituting the reference to “List 32” with “List 34”. The correction ensures accurate identification of nominated agencies under the relevant customs notification without altering the substantive exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 27/2018–Integrated Tax (Rate).
Issued under section 39(6) read with section 168 of the CGST Act, this notification amends Notification No. 66/2018 – Central Tax to extend the due date for furnishing FORM GSTR-7. The due date is extended from 31 January 2019 to 28 February 2019 for TDS deductors under GST, providing additional time for compliance.Amendment:This notification amends notification No. 66/2018
Issued under section 39(6) read with section 168 of the CGST Act, this notification amends Notification No. 66/2018 – Central Tax to extend the due date for furnishing FORM GSTR-7. The due date is extended from 31 January 2019 to 28 February 2019 for TDS deductors under GST, providing additional time for compliance.Amendment:This notification amends notification No. 66/2018
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
