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[F. No 349/52/2017-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 29th July, 2019
Corrigendum to Notification No. 02/2017 - Central Tax
GST: [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. 02/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, in English version, in page 22, in line 3, for “ the Central Board of Excise and Customs” read “the Government”.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 02/2017 – Central Tax
Q1: What is corrigendum in GST?
Answer: It is a correction to an earlier notification.
A corrigendum fixes mistakes like wording errors, typos, or incorrect references without changing the core intent of the law.
Q2: What changed in corrigendum to Notification 02/2017?
Answer: Authority wording was corrected.
The phrase “Central Board of Excise and Customs” was replaced with “Government” to ensure legal accuracy.
Q3: Does this corrigendum change GST jurisdiction?
Answer: No, it does not change jurisdiction.
It only corrects wording related to authority, not the structure or allocation of jurisdiction.
Q4: Why is “Government” important instead of CBIC?
Answer: Because legal authority lies with Government.
Departments like CBIC only implement decisions, not originate legal authority.
Q5: Is this corrigendum legally binding?
Answer: Yes, absolutely.
Corrigendums are part of official GST law and must be considered along with original notification.
Q6: Should businesses take corrigendums seriously?
Answer: Yes, always.
Even small changes can impact interpretation, especially in legal disputes.
Q7: Where is corrigendum published?
Answer: In Gazette of India.
All GST notifications and corrections are officially published there.
Q8: Does corrigendum apply retrospectively?
Answer: Usually yes, as clarification.
It corrects the original notification from its inception unless stated otherwise.
Q9: Can corrigendum affect court cases?
Answer: Yes, significantly.
Courts rely on exact legal wording, so corrections matter in interpretation.
Q10: How to track GST corrigendums?
Answer: Through official updates.
Regularly check notifications or consult professionals.
Q11: Is corrigendum same as amendment?
Answer: No, they are different.
Amendment changes law; corrigendum corrects mistakes.
Q12: Who issues corrigendums?
Answer: Government via CBIC.
They are officially notified in the Gazette.
Download PDF: Corrigendum Notification No. 02/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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