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Date: 05-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

Corrigendum to Integrated tax and UT tax notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The gazette notification contains corrigenda to Notification No. 01/2024-Integrated Tax (Rate) and Notification No. 01/2024-Union Territory Tax (Rate), both dated January 3, 2024.
  • These corrigenda address errors in the original notifications as published in the Gazette of India.

Key Changes

  • In Notification No. 01/2024-Integrated Tax (Rate):
  • - On page 2, entry number 38, '2.5' is corrected to '5'.
  • - On page 3, entries 6 to 10, the reference to the principal notification is corrected from '1/2017-Central Tax (Rate)' to '1/2017-Integrated Tax (Rate)' and the corresponding G.S.R. number is corrected from 673(E) to 666(E).
  • In Notification No. 01/2024-Union Territory Tax (Rate):
  • - On page 4, entries 17 to 21, the reference to the principal notification is corrected from '1/2017-Central Tax (Rate)' to '1/2017-Union Territory Tax (Rate)' and the corresponding G.S.R. number is corrected from 673(E) to 710(E).

Impact Analysis

Businesses

  • Review past tax filings to determine if any adjustments are required due to the errors in the original notifications.

Tax Authorities

  • Update online portals and databases with the corrected information.

Software Developers

  • Distribute updates to users promptly to avoid errors in tax filings.

Action Items

  • Consult with tax advisors to address any specific concerns or impacts.

Key Entities Referenced

Ministry of Finance (Department of Revenue): The government body responsible for issuing the notifications and corrigenda related to tax rates. Central Board of Indirect Taxes and Customs (CBIC): The governing body for GST administration, responsible for implementing and enforcing the tax laws. Notification No. 01/2024-Integrated Tax (Rate): The original notification regarding Integrated Tax rates, dated January 3, 2024, which is being corrected by this gazette. Notification No. 01/2024-Union Territory Tax (Rate): The original notification regarding Union Territory Tax rates, dated January 3, 2024, which is being corrected by this gazette. Notification No. 1/2017-Integrated Tax (Rate): The principal notification regarding Integrated Tax rates, dated June 28, 2017, which is being referred. Notification No. 1/2017-Union Territory Tax (Rate): The principal notification regarding Union Territory Tax rates, dated June 28, 2017, which is being referred. Notification No. 20/2023 – Integrated Tax (Rate): Notification regarding Integrated Tax rates, dated October 19, 2023, which is being referred. Notification No. 17/2023 – Union Territory Tax (Rate): Notification regarding Union Territory Tax rates, dated October 19, 2023, which is being referred.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-05012024-251187 CG-DxLx-xEG-I0D5H0x1x2x0 24-251187 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 25] नई दिल्ली, िुक्रिार, िनिरी 5, 2024/पौष 15, 1945 No. 25] NEW DELHI, FRIDAY, JANUARY 5, 2024/PAUSHA 15, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) िजु ि-पत्र नई दिल्ली, 5 िनिरी, 2024 सा.का.जन. 28(अ).—भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) क अजधसचनना सं्‍ या 01/2024- एक कृत कर (िर), दिनांक 3 िनिरी, 2024, जिसे सा.का.जन. 11 (अ), दिनांक 3 िनिरी, 2024 के तहत भारत के रािपत्र, असाधारण के भाग ।।, खड 3, उप खंड (i) में प्रकाजित दकया गया था, में:- (i) पृष्ठ 2 पर, पंजि सं्‍या 38 म,ें “2.5” के स्ट्थान पर, “5”, पढ़ें; (ii) पृष्ठ 3 पर, पंजि सं्‍या 6 से 10 म,ें “प्रधान अजधसचनना सं्‍ या 1/2017-केन्‍द रीय कर (िर), दिनांक 28 िचन, 2017, को सा.का.जन. 673(अ), दिनांक 28 िचन, 2017, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i), म ें प्रकाजित दकया गया था, और इसम ें अंजतम बार अजधसचनना सं्‍ या 20/2023-केन्‍द रीय कर (िर), दिनांक 19 अक्टचबर, 2023, जिसे सा.का.जन. 775(अ), दिनांक 19 अक्टचबर, 2023, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप- खंड(i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था ।” के स्ट्थान पर, 150 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “प्रधान अजधसचनना सं्‍ या 1/2017- एक कृत कर (िर), दिनांक 28 िचन, 2017, को सा.का.जन. 666(अ), दिनांक 28 िचन, 2017, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i), म ें प्रकाजित दकया गया था, और इसम ें अंजतम बार अजधसचनना सं्‍ या 20/2023- एक कृत कर (िर), दिनांक 19 अक्टचबर, 2023, जिसे सा.का.जन. 775(अ), दिनांक 19 अक्टचबर, 2023, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप- खंड(i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था ।” पढ़ें । [फा. स.ं 190354/223/2023-टी.आर.य]च जनजति कनााटक, अिर सजनि MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 5th January, 2024 G.S.R. 28(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2024-Integrated Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 11(E), dated the 3rd January, 2024, at the page number 3, namely:- (i) in line 19, for “2.5”, read “5”; (ii) in line 27 to line 31, for “The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 and was last amended by notification No. 20/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated the 19th October, 2023.”, read “The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017 and was last amended by notification No. 20/2023 – Integrated Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated the 19th October, 2023.”. [F. No. 190354/223/2023-TRU] NITISH KARNATAK, Under Secy. िजु ि-पत्र नई दिल्ली, 5 िनिरी, 2024 सा.का.जन. 29(अ).— भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) क अजधसचनना सं्‍य ा 01/2024- संघ राज्य कर (िर), दिनांक 3 िनिरी, 2024, जिसे सा.का.जन. 12 (अ), दिनांक 3 िनिरी, 2024 के तहत भारत के रािपत्र, असाधारण के भाग ।।, खड 3, उप खंड (i) में प्रकाजित दकया गया था, में, पृष्ठ 4 पर, पंजि सं्‍या 17 स े 21 म,ें “प्रधान अजधसचनना सं्‍ या 1/2017-केन्‍द रीय कर (िर), दिनांक 28 िचन, 2017, को सा.का.जन. 673(अ), दिनांक 28 िचन, 2017, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i), म ें प्रकाजित दकया गया था,[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 और इसम ें अंजतम बार अजधसचनना सं्‍ या 17/2023-केन्‍द रीय कर (िर), दिनांक 19 अक्टचबर, 2023, जिसे सा.का.जन. 776(अ), दिनांक 19 अक्टचबर, 2023, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप- खंड(i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था ।” के स्ट्थान पर, “प्रधान अजधसचनना सं्‍ या 1/2017- संघ राज्य कर (िर), दिनांक 28 िचन, 2017, को सा.का.जन. 710(अ), दिनांक 28 िचन, 2017, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i), में प्रकाजित दकया गया था, और इसम ें अजं तम बार अजधसचनना सं्‍ या 17/2023- संघ राज्य कर (िर), दिनांक 19 अक्टचबर, 2023, जिस े सा.का.जन. 776(अ), दिनांक 19 अक्टचबर, 2023, के तहत भारत के रािपत्र, असाधारण भाग-II, खंड-3, उप-खंड(i) म ें प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था ।” पढ़ें । [फा. स.ं 190354/223/2023-टी.आर.य]च जनजति कनााटक, अिर सजनि CORRIGENDUM New Delhi, the 5th January, 2024 G.S.R. 29(E).— In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 01/2024-Union Territory Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 12(E), dated the 3rd January, 2024, at the page number 4, in line 39 to line 43, for “The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”, read “The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017 and was last amended by notification No. 17/2023 – Union Territory Tax (Rate), dated the 19th October, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated the 19th October, 2023.”. [F. No. 190354/223/2023-TRU] NITISH KARNATAK, Under Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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