Corrigendum to Notification No. 03/2019

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Corrigendum to Notification No. 03/2019 - Central 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.3/2019- Central 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. 250 (E), dated the 29^th March, 2019, -

at page 34,
in line 42, in column (5) of the table, for “tax” read “central tax”; and in line 45, in column (5) of the table, for “eighteen” read “nine”.

at page 51, in line 26, for “18” read “ 18 (9 + 9)”.

(Ruchi Bisht)
Under Secretary to the
Government of India

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

Q1: What is the Corrigendum to Notification No. 03/2019 – Central Tax (Rate)?

Answer:
It is an official correction issued by the Government to rectify clerical and numerical errors in Notification No. 03/2019 – Central Tax (Rate) relating to GST rates for real estate services.

Q2: Why was this corrigendum issued?

Answer:
The corrigendum was issued to:
Replace the generic word “tax” with “central tax”, and
Correct incorrect GST rate references to reflect proper CGST and SGST split.

Q3: Does this corrigendum change GST rates for real estate?

Answer:
No ❌.
It does not introduce new rates. It only clarifies and corrects how existing rates are described.

Q4: What does changing “tax” to “central tax” mean?

Answer:
It clearly establishes that the rate mentioned refers only to CGST, avoiding confusion with total GST (CGST + SGST).

Q5: Why was “eighteen” replaced with “nine”?

Answer:
Because 18% GST = 9% CGST + 9% SGST.
The corrigendum ensures that the CGST portion is correctly stated as 9%.

Q6: What is the significance of “18 (9 + 9)”?

Answer:
It explicitly clarifies that:
Total GST = 18%
CGST = 9%
SGST = 9%
This avoids disputes during assessments and audits.

Q7: From which date is this corrigendum applicable?

Answer:
The corrigendum applies retrospectively from 1 April 2019, the same effective date as Notification No. 03/2019.

Q8: Does this impact GST already paid by builders?

Answer:
Generally, no additional tax arises. However, if GST was incorrectly calculated due to wording confusion, reconciliation may be required.
👉 Get reconciliation help via Finodha GST Return Filing:
🔗 https://finodha.in/gst-return-filing/

Q9: Is any ITC impact created by this corrigendum?

Answer:
No ❌.
ITC restrictions under Notification No. 03/2019 remain unchanged.

Q10: Should developers revise invoices issued earlier?

Answer:
Only if invoices incorrectly reflected CGST/SGST split. Otherwise, no revision is required.

Q11: Does this corrigendum affect RCM provisions?

Answer:
No ❌.
RCM obligations under Sections 9(3) and 9(4) for real estate remain exactly the same.

Q12: Is this corrigendum relevant for affordable housing projects?

Answer:
Yes ✅.
It ensures correct CGST representation even for 1% and 5% GST schemes under affordable and other residential housing.

Q13: Should this corrigendum be mentioned in GST audits?

Answer:
Yes ✅.
Auditors often refer to corrigenda to validate rate accuracy and legal interpretation.

Q14: Does this corrigendum override the original notification?

Answer:
It does not override but forms an integral part of Notification No. 03/2019 and must be read together.

Q15: Who should pay special attention to this corrigendum?

Answer:
Builders & promoters
Chartered accountants & GST practitioners
Real estate finance teams
👉 Expert assistance available at Finodha GST Compliance:
🔗 https://finodha.in/gst-compliance/

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Corrigendum to Notification No. 03/2019 – Central Tax

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