Important Keyword: Corrigendum Notification 60/2018, GST REG-16 correction, GST cancellation undertaking, CGST amendment corrigendum, Notification 60/2018 corrigendum, GST rules correction, GST cancellation rules, REG-16 instructions, GST compliance India,
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Table of Contents
[F. No. CBEC/20/06/17/2018-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 12th November, 2018
Corrigendum to Notification No. 60/2018 - Central Tax
[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. 60/2018-Central Tax, dated the 30th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1075 (E), dated the 30th October, 2018, in page 15, in line 13, for “furnish an application to the effect” read “furnish an undertaking to the effect”.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 60/2018 – Central Tax
Q1: What is the corrigendum to Notification No. 60/2018 – Central Tax?
Answer:
It is a correction issued on 12 November 2018 to fix a wording error in Notification No. 60/2018 related to GST registration cancellation instructions.
Q2: What was the exact correction made?
Answer:
The corrigendum replaced the phrase:
“furnish an application to the effect”
with
“furnish an undertaking to the effect.” notfctn-60_english_corregendum
Q3: Which form is affected by this corrigendum?
Answer:
The correction applies to FORM GST REG-16, which is used for cancellation of GST registration.
Q4: Why was this correction necessary?
Answer:
The original wording created confusion about whether a taxpayer needed to submit:
A separate application, or
A simple declaration.
The corrigendum clarified that only an undertaking is required.
Q5: Who is affected by this corrigendum?
Answer:
It mainly affects:
Sole proprietors
Businesses closing operations
Entities undergoing merger or transfer
Q6: What is an undertaking in this context?
Answer:
An undertaking is a written declaration stating that:
No taxable supplies were made during the relevant period.
Q7: When is this undertaking required?
Answer:
It is required when:
A taxpayer applies for cancellation of GST registration, and
No supplies were made between the last return and cancellation date.
Q8: What if I have pending GST returns before cancellation?
Answer:
You must:
File all pending returns, or
Submit an undertaking declaring no taxable supplies.
Ensure accuracy by using Finodha GST Return Filing:
https://finodha.in/gst-return-filing/
Q9: Does this corrigendum change tax liability?
Answer:
No.
It only corrects procedural wording. Tax liability and compliance rules remain the same.
Q10: Is this corrigendum still relevant today?
Answer:
Yes.
Since the correction forms part of the official rules, it remains applicable unless superseded by later amendments.
Q11: What happens if the undertaking is incorrect?
Answer:
If false information is provided:
The department may initiate proceedings.
Penalties and demand notices may be issued under GST laws.
Q12: How does this corrigendum relate to Rule 83A or Rule 142A?
Answer:
Rule 83A: Introduced GST practitioner exam requirements.
Rule 142A: Introduced recovery procedure for old tax dues.
The corrigendum does not affect these rules.
It only corrects wording in the REG-16 cancellation instructions.
Q13: Is a digital signature required for cancellation?
Answer:
Yes, most GST filings require DSC or e-verification.
Get your Digital Signature Certificate from Finodha:
https://finodha.in/online-dsc-digital-signature-certificate/
Q14: Can a legal heir apply for cancellation after the death of a proprietor?
Answer:
Yes.
As per the instructions in FORM REG-16, the legal heir or successor can apply for cancellation.
Q15: Who should I consult before cancelling GST registration?
Answer:
You should consult a GST expert if:
You have pending returns
You have old tax dues
You are transferring or merging your business
Consult Finodha GST experts:
https://finodha.in/gst-compliance/
Download PDF: Notification No. 60/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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