Important Keyword: Corrigendum Notification 06/2018 GST, GST corrigendum January 2018, CGST notification correction, GST amendment clarification India, GST schedule correction 2018, Notification 6/2018 update,
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[F.No.354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 1st February, 2018
Corrigendum to Notification No. 06/2018 - Central Tax (Rate)
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E). - In the notification of the Government of India, Ministry of Finance (Department of Revenue), No.6/2018-Central Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 80(E), dated the 25th January, 2018, -
- at page 7, in line 3, for “substituted” read “inserted”;
- at page 7, in line 6, for “substituted” read “inserted”.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum Notification No. 06/2018 – Central Tax (Rate)
Q1: What is the corrigendum to Notification No. 06/2018 – Central Tax (Rate)?
Answer:
It is a correction issued on 1 February 2018 to rectify drafting errors in the original notification 06 corrig.
Q2: What was corrected in the corrigendum?
Answer:
The word “substituted” was replaced with “inserted” in two places 06 corrig.
Q3: Does this corrigendum change GST rates?
Answer:
No. It only corrects drafting language, not tax rates.
Q4: Why is the difference between “inserted” and “substituted” important?
Answer:
Because it determines whether an old entry is replaced or a new entry is added.
Q5: From when is the corrigendum effective?
Answer:
It clarifies the original notification dated 25 January 2018 06 corrig.
Q6: Do businesses need to revise past returns?
Answer:
Only if wrong interpretation was adopted due to drafting confusion.
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Q7: Does this affect ITC claims?
Answer:
Indirectly yes, if classification was wrongly interpreted earlier.
Q8: Should accounting software be updated?
Answer:
Yes, to reflect correct entries as “inserted” instead of “substituted”.
Need GST compliance support?
👉 https://finodha.in/gst-compliance/
Q9: Is this corrigendum issued under CGST Act?
Answer:
Yes, it relates to Notification No. 06/2018 issued under Section 9(1) CGST Act 06 corrig.
Q10: Does corrigendum override original notification?
Answer:
It corrects and clarifies it; both must be read together.
Q11: How should businesses document this change?
Answer:
Maintain copy of corrigendum for audit purposes.
Q12: Can GST registration be affected?
Answer:
No direct impact on registration thresholds.
Apply for GST Registration:
👉 https://finodha.in/online-gst-registration/
Q13: Is there penalty for wrong interpretation?
Answer:
If tax short-paid due to misinterpretation, interest under Section 50 may apply.
Q14: What is the legal status of corrigendum?
Answer:
It has same authority as notification and must be legally followed 06 corrig.
Q15: Why are corrigendums issued in GST law?
Answer:
To correct typographical or drafting errors and avoid litigation.
✅ Conclusion
The Corrigendum to Notification No. 06/2018 – Central Tax (Rate) corrected minor drafting errors but plays an important role in ensuring accurate GST interpretation.
While it does not change tax rates, it prevents misclassification and compliance issues.
Ensure your GST returns reflect correct classification and schedule references.
Start filing today with Finodha GST Return Filing!
Download PDF: Corrigendum Notification No. 06/2018 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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