Important Keyword: Notification No. 82/2020 – Central Tax, corrigendum GST notification, CBIC corrigendum 2020, Notification 79/2020 correction, GST November 2020 updates, CGST Rules 2017 amendment, Finodha GST compliance, GST return filing India, GSR corrigendum CBIC,
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[F. No. CBEC-20/06/04/2020-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 13th November, 2020
Corrigendum to Notification No. 82/2020 - Central Tax.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R...(E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 82/2020-Central Tax, dated the 10th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 698(E), dated the 10th November, 2020, :
- at page 21, in lines 9,10,and 11, for the words, figures, letters and brackets “notification No. 72/2020-Central Tax, dated the 30th September, 2020, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number
G.S.R. 603(E), dated the 30th September, 2020. ” read “notification No. 79/2020- Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 639(E), dated the 15th October, 2020”.
(Pramod Kumar)
Director,
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum Notification No. 82/2020 – Central Tax
Q1: What is the Corrigendum to Notification No. 82/2020 – Central Tax?
Answer:
It is an official correction issued by the CBIC on 13th November 2020 to amend a reference error in Notification No. 82/2020 – Central Tax, dated 10th November 2020.
The corrigendum ensures that references to other notifications in the document are factually and legally accurate.
Q2: What was the exact correction made through this Corrigendum?
Answer:
The corrigendum corrected a reference from:
“Notification No. 72/2020 – Central Tax, dated the 30th September 2020”
to
“Notification No. 79/2020 – Central Tax, dated the 15th October 2020.”
This change ensures alignment with the correct notification governing recent GST procedural amendments.
Q3: Why was this correction important?
Answer:
Accuracy in referencing is crucial in legal and regulatory documents.
An incorrect notification number could lead to misinterpretation or misapplication of GST provisions.
By issuing this corrigendum, the CBIC ensured legal consistency and clarity for taxpayers and GST practitioners.
Q4: What is Notification No. 82/2020 – Central Tax originally about?
Answer:
Notification No. 82/2020 introduced the Thirteenth Amendment (2020) to the CGST Rules, 2017, which primarily facilitated the implementation of the QRMP Scheme (Quarterly Return Monthly Payment).
The corrigendum ensures that its reference structure aligns with Notification No. 79/2020, which updated similar procedural aspects.
Learn about the QRMP Scheme here.
Q5: What does Notification No. 79/2020 – Central Tax cover?
Answer:
Notification No. 79/2020 made key changes to return filing timelines, GSTR-1 and GSTR-3B due dates, and compliance relaxations for small taxpayers.
By correcting the reference, the corrigendum ensures that the correct notification forms the legal base for compliance under the Thirteenth Amendment.
Q6: What is the significance of such corrigenda in taxation law?
Answer:
Corrigenda play a critical role in maintaining regulatory accuracy.
They:
Rectify clerical or citation errors in original notifications,
Prevent compliance confusion, and
Ensure smooth legal enforcement of GST amendments.
Q7: When was the corrigendum issued and by whom?
Answer:
The corrigendum was issued on 13th November 2020 by Mr. Pramod Kumar, Director, CBIC, under the Department of Revenue, Ministry of Finance.
Q8: What section of the CGST Act authorizes such corrigenda?
Answer:
While corrigenda are administrative in nature, they are supported by Section 164 of the CGST Act, 2017, which empowers the government to make or amend rules under the CGST framework to remove inconsistencies.
Q9: Does this corrigendum change any taxpayer obligations?
Answer:
No.
The corrigendum only corrects a reference citation—it does not introduce or remove any compliance requirements for taxpayers.
However, it ensures that future references and compliance actions are based on the correct notification (79/2020).
Q10: Where was the corrigendum published?
Answer:
It was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), under G.S.R. (E) on 13th November 2020.
Q11: What impact does this corrigendum have on GST practitioners?
Answer:
For GST professionals and consultants, this correction ensures they quote and apply the correct legal references while advising clients or filing returns.
It eliminates ambiguity between Notifications 72/2020 and 79/2020.
Q12: What if businesses used the wrong notification earlier?
Answer:
There are no penalties for referencing the earlier incorrect notification.
However, businesses should now update their documentation and compliance systems to reflect the corrected notification number for audit accuracy.
📘 Simplify GST tracking and reporting with Finodha GST Compliance Tools.
Q13: How does this corrigendum relate to other November 2020 GST notifications?
Answer:
This corrigendum ties closely with other November 2020 GST notifications, such as:
Notification No. 83/2020: Extension of GSTR-1 due dates
Notification No. 84/2020: QRMP Scheme implementation
Notification No. 85/2020: Special procedure for 35% tax payment
Together, they restructured GST return filing for small taxpayers.
Q14: Does this corrigendum indicate any changes in e-invoicing or Rule 61?
Answer:
No direct changes were made through this corrigendum.
However, the underlying Notification No. 82/2020 indirectly supports integration between e-invoicing and return filing systems, which depend on the accuracy of rule references.
Q15: How can taxpayers stay updated with such changes?
Answer:
Taxpayers should regularly check:
The CBIC official website,
The Gazette of India, and
Reliable compliance platforms like Finodha for updates.
🔔 Tip: Subscribe to Finodha for instant alerts on GST notifications and due date changes.
🏁 Conclusion
The Corrigendum to Notification No. 82/2020 – Central Tax, dated 13th November 2020, is a small but significant update that ensures legal precision in GST rule references.
While it does not impact taxpayers directly, it enhances transparency and accuracy in GST administration.
💡 Stay ahead of compliance changes — File your GST returns accurately with Finodha GST Return Filing Services.
Download PDF: Corrigendum Notification No. 82/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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