This document is a corrigendum issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, Government of India, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection i, dated February 5, 2019, as notification No. 77. It addresses errors found in notification No. 3/2019-Central Tax, dated January 29, 2019, published under G.S.R. 63(E) of the same date.
The corrigendum specifies the following corrections:
1. On page 15, line 1, instruction 12 is corrected to replace "business verticals" with "places of business" where they occur, and "vertical" with "place of business".
2. On page 15, line 6, the note "Your registration stands suspended with effect from date" is corrected to "Suspension of registration stands revoked with effect from........date."
3. On page 18, para 28, line 8, "pre deposit of 20 of the disputed admitted tax" is corrected to "pre deposit of 20 of the disputed tax."
The notification number for this corrigendum is G.S.R. 91(E). The F. No. is 200616/2018/GST Pt. I. The issuing authority is Gunjan Kumar Verma, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance.
Central Board of Indirect Taxes and Customs: A government agency responsible for the formulation of policy concerning indirect taxes.
New Delhi: The capital of India, where the notification was issued.
G.S.R. 91E: A reference number associated with the notification.
No.32019Central Tax: Notification number related to Central Tax.
Gunjan Kumar Verma: Under Secretary who signed the notification.
2006162018GST Pt. I: F. No. file number reference
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PART II—Section 3—Sub-section (i)
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No. 77] NEW DELHI, TUESDAY, FEBRUARY 5, 2019/MAGHA 16, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:6)(cid:6)ंं(cid:6)(cid:6)ंं ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:9)(cid:9)(cid:9)(cid:9)ीीीीयययय अअअअ(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15)(cid:15)(cid:15)यययय(cid:16)(cid:16)(cid:16)(cid:16) ककककरररर एएएएवववव ंं ंंससससीीीीममममााााशशशश(cid:23)(cid:23)ुु(cid:23)(cid:23)ुु कककक बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27)
शशशशििुुििुु (cid:12)(cid:12)(cid:12)(cid:12)पपपप(cid:6)(cid:6)(cid:6)(cid:6)
नई (cid:1)द(cid:3)ली, 5 फरवरी, 2019
ससससाााा....ककककाााा....ििििनननन.... 99991111((((अअअअ))))....—भारत के राजप(cid:10), असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:12) स(cid:15)ं याक सा.का.िन. 63(अ),
तारीख 29 जनवरी, 2019 (cid:18)ारा (cid:19)कािशत, भारत सरकार के िव(cid:24) मं(cid:10)ालय (राज(cid:25)व िवभाग) क(cid:26) अिधसूचना स(cid:15)ं याकं
03/2019-के(cid:28)(cid:29)ीय कर, तारीख 29 जनवरी, 2019, म(cid:12) िन(cid:31)न िलिखत संशोधन करती ह,ै अथा#त्:--
i. पृ’ठ 6 क(cid:26) पंि)त 11 म(cid:12) “अपे*ा नह, होगी” के (cid:25)थान पर “अपे*ा होगी” पढ(cid:12);
ii. पृ’ठ 6 क(cid:26) पंि)त 16 म(cid:12) “अपे*ा नह, होगी” के (cid:25)थान पर “अपे*ा होगी” पढ(cid:12);
iii. पृ’ठ 6 क(cid:26) पिं )त 23 म (cid:12) “अनदु शे 12 म,(cid:12) “कारबार शीष”# श2द3 के (cid:25)थान पर, दोन3 (cid:25)थान3 पर, जहा ं व े आत े ह,5
“कारबार के (cid:25)थान”” के (cid:25)थान पर “अनुदशे 12 म,(cid:12) “कारबार शीष#” श2द3 के (cid:25)थान पर, दोन3 (cid:25)थान3 पर, जहां व ेआत े
ह,5 “कारबार के (cid:25)थान” तथा “शीष”# श2द के (cid:25)थान पर, “कारबार के (cid:25)थान”” पढ;(cid:12)
iv. पृ’ठ 6 क(cid:26) पंि)त 30 म (cid:12) श2द3 “(cid:14)(cid:14)(cid:14)(cid:14)टटटट(cid:16)(cid:16)(cid:16)(cid:16)पपपपणणणण :::: ..................... (तारीख) स ेआपका रिज(cid:25):ेशन िनलंिबत (cid:1)कया जाता ह ै।”
के (cid:25)थान पर “(cid:14)(cid:14)(cid:14)(cid:14)टटटट(cid:16)(cid:16)(cid:16)(cid:16)पपपपणणणण :::: ..................... (तारीख) स ेआपका रिज(cid:25):ेशन िनलंबन हटाया जाता ह।ै ” श2द पढ;(cid:12)
v. पृ’ठ 11, पैरा 28 क(cid:26) पंि)त 8 म (cid:12)“िववा(cid:1)दत (cid:25)वीकृत कर” के (cid:25)थान पर “िववा(cid:1)दत कर” पढ (cid:12)।
[फा. स.ं 20/06/16/2018-जीएसटी (भाग I)]
गुंजन कुमार वमा,# अवर सिचव
813 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
CORRIGENDUM
New Delhi, the 5th February, 2019
G.S.R. 91(E).—In the notification of the Government of India, in the Ministry of Finance,
Department of Revenue, No.3/2019-Central Tax, dated the 29th January, 2019, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 63(E), dated the 29th January,
2019,—
(i) at page 15, in line 1, for “in instruction 12, for the words “business verticals” at both the places
where they occur, the words “places of business”” read “in instruction 12, for the words “business
verticals” at both the places where they occur, the words “places of business” and for the word
“vertical”, the words “place of business””.
(ii) at page 15, in line 6, for “Note: - Your registration stands suspended with effect from ------ (date).”
read “Note: - Suspension of registration stands revoked with effect from........(date)."
(iii) at page 18, in para 28, in line 8, for “pre-deposit of 20% of the disputed admitted tax” read “pre-
deposit of 20% of the disputed tax”.
[F. No. 20/06/16/2018-GST (Pt. I)]
GUNJAN KUMAR VERMA, Under Secy.
शशशशििुुििुु (cid:12)(cid:12)(cid:12)(cid:12)पपपप(cid:6)(cid:6)(cid:6)(cid:6)
नई (cid:1)द(cid:3)ली, 5 फरवरी, 2019
ससससाााा....ककककाााा....ििििनननन.... 99992222((((अअअअ))))....—भारत के राजप(cid:10), असाधारण, भाग II, खंड 3, उपखंड (i) म(cid:12) स(cid:15)ं याक सा.का.िन. 62(अ),
तारीख 29 जनवरी, 2019 (cid:18)ारा (cid:19)कािशत, भारत सरकार के िव(cid:24) मं(cid:10)ालय (राज(cid:25)व िवभाग) क(cid:26) अिधसूचना स(cid:15)ं याकं
02/2019-के(cid:28)(cid:29)ीय कर, तारीख 29 जनवरी, 2019, म(cid:12) िन(cid:31)न िलिखत संशोधन करती ह,ै अथा#त्:--
i. पृ’ठ 1 क(cid:26) पंि)त 9 म (cid:12)“धारा 8 के खडं (ख),” के (cid:25)थान पर “धारा 8 के खडं (ख), धारा 17, धारा 18,” पढ(cid:12)।
[फा. स.ं 20/06/16/2018-जीएसटी (भाग I)]
गुंजन कुमार वमा,# अवर सिचव
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