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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. 14/2017 - 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.14/2017-Central Tax, dated the 01st July, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 818(E), dated the 01st July, 2017, in English version, in page 2, 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 Notification No. 14/2017 – Central Tax
Q1: What is a corrigendum in GST?
It is a correction to a notification.
It fixes errors like wording, references, or formatting in earlier issued notifications without changing the core intent.
Q2: What changed in corrigendum to Notification 14/2017?
Authority wording was corrected.
“CBEC” was replaced with “Government” to align with legal structure.
Q3: Does it change GST officer powers?
No major change.
It only clarifies the source of authority, not the powers themselves.
Q4: Why is this correction important?
Because legal wording matters.
Even small errors can create disputes in interpretation.
Q5: Is this corrigendum applicable today?
Yes.
It forms part of the official corrected notification.
Q6: Can I ignore corrigendums?
No.
They are legally binding corrections.
Q7: Does it affect taxpayers directly?
Not directly.
But it affects how laws are interpreted.
Q8: What is the role of Government in GST powers?
Primary authority.
All powers originate from Government under CGST Act.
Q9: What if I rely on old version?
Risky.
You may misinterpret legal provisions.
Q10: Should I update my compliance practices?
Yes.
Always use latest law versions.
Q11: Where can I get updated GST help?
Many businesses prefer expert guidance:
https://finodha.in/gst-compliance/
Q12: Is this relevant for litigation?
Yes.
Especially in disputes about authority.
Q13: Who issued this corrigendum?
CBIC.
But authority clarified as Government.
Q14: Is this common in GST?
Yes.
Early GST had many corrections.
Download PDF: Corrigendum to Notification No. 14/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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