Important Keyword: Corrigendum Notification 06/2020 Central Tax, GSTR-9C due date correction, GST annual return corrigendum, GST UP due date change, Section 44 CGST corrigendum,
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Table of Contents
[F.No.20/06/07/2019-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 04th February, 2020
Corrigendum to Notification No. 06/2020 - 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. 06/2020-Central Tax, dated the 03rd February,2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 82(E), dated the 03rd February, 2020,-
i. at page 2, in line 30, for the words “Tamil Nadu, Uttar Pradesh, Uttarakhand”, read “Tamil Nadu, Uttarakhand”;
ii. at page 2, in line 35, for the words “Tripura, West Bengal”, read “Tripura, Uttar Pradesh, West Bengal”.
(Gaurav Singh)
Deputy Secretary to
the Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 06/2020 – Central Tax
Q1: Why was this corrigendum issued?
Answer:
To correct misclassified states in Notification No. 06/2020 so the correct due dates apply to the correct states.
Q2: Does the corrigendum change due dates again?
Answer:
❌ No.
It only corrects which states belong to which due date category.
Q3: Which state was wrongly mentioned earlier?
Answer:
Uttar Pradesh — removed from one line & correctly added in another.
Q4: Do taxpayers need to re-check their earlier compliance status?
Answer:
Yes — especially businesses located in Uttar Pradesh or Tripura.
Q5: Does this impact GSTR-9 & GSTR-9C filing only for FY 2017-18?
Answer:
Yes.
This corrigendum relates only to FY 2017-18.
Q6: Does this affect companies of all sizes?
Answer:
Any business required to file GSTR-9/9C, regardless of turnover, location-based.
Q7: What if a taxpayer already filed based on the earlier wrong date?
Answer:
No penalty if filed before the actual correct due date.
Q8: Where can taxpayers verify correct due date?
Answer:
On GST portal or via professional help:
👉 https://finodha.in/gst-return-filing/
Q9: Do NIL return filers also comply with corrected due dates?
Answer:
Yes.
NIL annual returns are still mandatory.
Q10: Are composition taxpayers impacted?
Answer:
GSTR-9A applied only for certain years — confirm via compliance expert.
👉 https://finodha.in/gst-compliance/
Q11: Does the corrigendum have any impact on audit reports?
Answer:
Yes — GSTR-9C audit filing schedule aligns with corrected state deadlines.
Q12: Are DSCs required for filing?
Answer:
Companies must sign using DSC.
👉 https://finodha.in/online-dsc-digital-signature-certificate/
Q13: Does this update change late fees?
Answer:
Late fees are based on correct updated due dates.
Q14: What if a taxpayer missed the extended due date?
Answer:
Late fees under Section 47 + possible notices.
Q15: Should accountants revise filing trackers?
Answer:
Yes, to avoid incorrect scheduling for UP taxpayers.
Download PDF: Notification No. 06/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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