Corrigendum to Notification No. 03/2019

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Corrigendum to Notification No. 03/2019 - Union Territory Tax (Rate)

[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.03/2019- Union Territory Tax (Rate), dated the 29^th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

G.S.R. 262 (E), dated the 29^th March, 2019, -

at page 172, in line 15, for “FORM GST ITC- 03” read “FORM GST DRC- 03”; and

at page 177, in line 3, for “FORM GST ITC- 03” read “FORM GST DRC- 03”.

(Ruchi Bisht)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 03/2019 - Union Territory Tax (Rate)

Q1: What is the corrigendum to Notification No. 03/2019 - Union Territory Tax (Rate)?

Answer:
It corrects certain wording and GST rate entries in the original real estate GST notification.

Q2: When was this corrigendum issued?

Answer:
On 25 April 2019.

Q3: What was the main correction?

Answer:
The notification clarified:
UTGST component as 9%
Total GST as 18% (9% CGST + 9% UTGST)

Q4: Why was this corrigendum necessary?

Answer:
To remove ambiguity and ensure correct GST rate interpretation.

Q5: Did this change the overall GST rate?

Answer:
No. It only corrected wording and clarified rate components.

Q6: Does this affect homebuyers?

Answer:
Indirectly. It ensures correct GST calculations by builders.

Q7: Does this apply to both residential and commercial projects?

Answer:
Yes, wherever the corrected entries are applicable.

Q8: Do builders need to update invoices?

Answer:
Yes, invoices must reflect:
Correct UTGST component
Proper tax split

Q9: What happens if incorrect rate is applied?

Answer:
Tax demand
Interest
Penalty

Q10: Does this affect ITC calculations?

Answer:
It may affect ITC reconciliation if wrong tax split was used earlier.

Q11: Do promoters still need GST registration?

Answer:
Yes, GST registration is mandatory.
👉 Register here:
https://finodha.in/online-gst-registration/

Q12: Do builders need to file GST returns regularly?

Answer:
Yes. Returns like:
GSTR-1
GSTR-3B
must be filed.
👉 https://finodha.in/gst-return-filing/

Q13: How can I correct past mistakes?

Answer:
You may need:
Amendment in returns
Additional tax payment
Proper reconciliation

Q14: Is this corrigendum still relevant?

Answer:
Yes. It is important for:
Past project audits
GST litigation
Compliance checks

Q15: How can Finodha help with real estate GST?

Answer:
Finodha provides:
✔ GST Registration
✔ Real estate GST compliance
✔ Return filing
✔ Company setup
✔ ROC compliance
👉 https://finodha.in/gst-compliance/
👉 https://finodha.in/private-limited-company/