Important Keyword: Corrigendum Notification 06/2018 UTGST, GST corrigendum January 2018, UTGST rate correction 2018, Difference between inserted and substituted GST, GST notification amendment India, UTGST compliance update 2018,
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Table of Contents
[F.No.354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 1st February, 2018
Corrigendum to Notification No. 06/2018 - Union Territory 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, Ministry of Finance (Department of Revenue), No. 6/2018-Union territory Tax (Rate), dated the 25th January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 88(E), dated the 25th January, 2018, -
- at page 35, in line 34, for “substituted” read “inserted”;
- at page 35, in line 37, for “substituted” read “inserted”.
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 06/2018 – Union Territory Tax (Rate)
Q1: What is the Corrigendum to Notification No. 06/2018 - Union Territory Tax (Rate)?
Answer:
It corrects drafting errors in Notification 06/2018 by replacing the word “substituted” with “inserted” 6 corr.
Q2: When was corrigendum issued?
Answer:
1st February 2018 6 corr.
Q3: What is the difference between inserted and substituted?
Answer:
Inserted means new entry added. Substituted means old entry replaced.
Q4: Does corrigendum change GST rates?
Answer:
No, it clarifies wording but ensures correct interpretation.
Q5: Is corrigendum legally binding?
Answer:
Yes, corrigendum forms part of official notification.
Q6: Should businesses update GST software?
Answer:
Yes, if system relied on incorrect wording.
Q7: Does this affect ITC?
Answer:
Indirectly, if wrong classification was applied earlier.
Q8: Is fresh GST registration required?
Answer:
No, corrigendum does not change registration rules.
Need GST Registration help?
👉 https://finodha.in/online-gst-registration/
Q9: Should past invoices be revised?
Answer:
Only if incorrect tax treatment was applied.
Q10: Does corrigendum apply to all Union Territories?
Answer:
Yes, under UTGST Act.
Q11: Is corrigendum retrospective?
Answer:
It clarifies the original notification; effect aligns with original date.
Q12: Where can I verify official corrigendum?
Answer:
Refer to Gazette corrigendum dated 1st February 2018 6 corr.
Q13: What if business ignored corrigendum?
Answer:
Risk of audit objection or GST notice.
Q14: Does this affect income tax?
Answer:
No, purely GST-related.
Need ITR filing support?
👉 https://finodha.in/income-tax-return-filing-online/
Q15: Who should be most careful about this correction?
Answer:
Manufacturers
Traders
GST consultants
Accountants
Businesses dealing in goods reclassified under 06/2018
Download PDF: Corrigendum to Notification No. 06/2018 – Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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