Important Keyword: LUT corrigendum GST, Notification 16/2017 correction, GST export LUT eligibility, GST corrigendum meaning, CBIC notification correction, GST law updates,
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Table of Contents
[F. No 349/74/2017-GST(Pt)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 10th July, 2017
19 Ashadha, 1939 Saka
Corrigendum to Notification No. 16/2017 - 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.16/2017-Central Tax, dated the 7th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 848(E), dated the 7th July, 2017,- in line 6, for “paragraph 5” read “paragraphs 3.20 and 3.21”.
-sd-
(Dr. Sree Parvathy S. L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 16/2017 – Central Tax
Q1: What is corrigendum in GST?
It is a correction.
Used to fix mistakes in notifications.
Q2: What changed in this corrigendum?
Reference paragraph corrected.
Q3: Why is this important?
It affects eligibility.
Q4: What is LUT?
Letter of Undertaking.
Q5: What is status holder?
Recognized exporter under FTP.
Q6: What are paragraphs 3.20 & 3.21?
Define status holders.
Q7: Is this corrigendum still relevant?
Yes for understanding history.
Q8: Does this change current LUT rules?
No, rules relaxed later.
Q9: Should I check corrigendums?
Always.
Q10: Who issues corrigendum?
Government via CBIC.
Q11: What is Rule 96A?
Export without tax rule.
Q12: What happens if ignored?
Wrong compliance decisions.
Q13: Is LUT available to all now?
Yes, mostly.
Q14: Should I take expert help?
Recommended for accuracy.
https://finodha.in/gst-compliance/
Download PDF: Corrigendum to Notification No. 16/2017 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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