Important Keyword: Corrigendum Notification 27/2018 IGST, IGST notification correction 2019, GST serial number amendment, IGST Gazette correction 2019, GST notification clerical error India,
Words: 602 Read time: 3 minutes.
Table of Contents
[F.No.354/432/2018-TRU(pt)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st January, 2019
Corrigendum to Notification No. 27/2018 - Integrated Tax (Rate)
GST: [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.27/2018-Integrated Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1266(E), dated the 31st December, 2018, at page 20, in line 1, for “32” read “34”.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 27/2018 – Integrated Tax (Rate)
Q1: What is the corrigendum to Notification No. 27/2018 – Integrated Tax (Rate)?
Answer:
It corrects a reference error in the original notification by replacing “32” with “34” 27 corr.
Q2: When was this corrigendum issued?
Answer:
31 January 2019 27 corr.
Q3: Is this a rate change?
Answer:
No. It is a correction of serial number reference.
Q4: Why is correcting “32” to “34” important?
Answer:
Because GST notifications depend on precise serial references for rate applicability.
Q5: Does this affect IGST calculation?
Answer:
It may affect classification if a taxpayer relied on wrong serial number.
Q6: Should businesses review past invoices?
Answer:
Yes, especially if they applied rate based on serial number 32 instead of 34.
Need compliance review?
👉 https://finodha.in/gst-compliance/
Q7: Does corrigendum apply retrospectively?
Answer:
Generally, corrigendum corrects original error and is read as part of original notification.
Q8: What is the legal authority behind corrigendum?
Answer:
Issued by Ministry of Finance under IGST Act powers 27 corr.
Q9: Will GST portal automatically adjust?
Answer:
No. Taxpayers must apply correct interpretation manually.
Q10: Does this impact inter-State supplies only?
Answer:
Yes, since it relates to IGST notification.
Q11: What if wrong serial number used in return?
Answer:
Amend returns or issue credit/debit notes where required.
File corrections here:
👉 https://finodha.in/gst-return-filing/
Q12: Does this affect renewable energy services covered earlier?
Answer:
Depends on which serial number was referenced.
Q13: Can ITC be denied due to classification mistake?
Answer:
Yes, if wrong tax treatment applied.
Q14: How to avoid such notification confusion?
Answer:
✔ Regular GST updates review
✔ Professional advisory
✔ Accurate documentation
Register business properly:
👉 https://finodha.in/setup-business/
Q15: Where can I get expert GST help?
Answer:
Consult Finodha GST experts for accurate interpretation and compliance.
Download PDF: Corrigendum to Notification No. 27/2018 – Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
