Corrigendum to Notification No. 02/2019

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Corrigendum to Notification No. 02/2019 - Union Territory Tax

[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, in the Ministry of Finance (Department of Revenue), No.2/2019-Union Territory Tax, dated the 7^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 192(E), dated the 7^th March, 2019, at page 13,-

in line 25, for “(iii)” read “(c)”; and

in line 27, for “(iv)” read “(d)”.

(Pramod Kumar)
Deputy Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Corrigendum Notification No. 02/2019 - Union Territory Tax

Q1: What is Corrigendum Notification No. 02/2019 - Union Territory Tax?

Answer:
It corrects drafting mistakes in the original GST exemption notification without changing benefits. It only updates clause numbering.

Q2: Does this corrigendum change the ₹40 lakh exemption?

Answer:
No ❌
The turnover limit remains ₹40 lakh. Only technical corrections were made.

Q3: Who gets GST registration exemption under this notification?

Answer:
Persons:
Supplying only goods
In Union Territories
Turnover ≤ ₹40 lakh
Need GST help? 👉 GST Registration:
https://finodha.in/online-gst-registration/

Q4: Which Union Territories are covered?

Answer:
Lakshadweep, Andaman & Nicobar, Dadra Nagar Haveli & Daman Diu, Ladakh, Chandigarh, etc.

Q5: Is service provider covered?

Answer:
No.
Only exclusive goods suppliers qualify.
Service providers must register earlier.

Q6: What if turnover crosses ₹40 lakh mid-year?

Answer:
You must:
Apply GST registration within 30 days
Start charging GST
👉 Quick filing:
https://finodha.in/gst-return-filing/

Q7: Why was corrigendum required?

Answer:
Incorrect numbering may:
Cause legal misinterpretation
Lead to rejection of claims
So the government corrected it.

Q8: Does this apply to composition scheme?

Answer:
No.
This is registration exemption, not composition.
Composition is separate under Section 10.

Q9: If exempt, can I voluntarily register?

Answer:
Yes 👍
Voluntary registration allowed under GST Act.

Q10: Can I claim ITC if unregistered?

Answer:
No.
ITC only available to registered taxpayers.

Q11: How does this affect small traders?

Answer:
Big benefit:
No GST filing burden
No monthly returns
No compliance cost
Perfect for small kirana/retail shops.

Q12: What happens if goods + services supplied together?

Answer:
Then exemption not allowed.
You must register.

Q13: Where can I check compliance support?

Answer:
👉 GST Compliance Services:
https://finodha.in/gst-compliance/

Q14: How to start business in Union Territory with GST guidance?

Answer:
👉 Setup help here:
https://finodha.in/setup-business/

Q15: Who should consult GST expert for this?

Answer:
You should consult if:
Turnover near ₹40L
Mixed supplies
Planning expansion
Unsure of eligibility
👉 Talk to Finodha GST Expert today 🚀

✅ Conclusion

The Corrigendum Notification No. 02/2019 - Union Territory Tax simply corrects legal references but ensures smooth implementation of GST registration exemption for small traders.

If you’re a small goods supplier in a Union Territory, this rule saves:
✔ Compliance cost
✔ Filing burden
✔ Tax stress