Corrigendum to Notification No. 86/2020

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Corrigendum to Notification No. 86/2020 - 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. 86/2020-Central Tax, dated the 10^th November, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 10^th November, 2020, :

at page 25, in line 33, for the words “Central Government” read “Commissioner”.

(Pramod Kumar)
Director,
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 86/2020 – Central Tax

Q1: What is the Corrigendum to Notification No. 86/2020 – Central Tax?

Answer:
The Corrigendum, issued on 13th November 2020, corrects a typographical error in Notification No. 86/2020 – Central Tax.
It changes the phrase “Central Government” to “Commissioner”, thereby ensuring that the correct authority is mentioned in the notification.

Q2: What was Notification No. 86/2020 – Central Tax originally about?

Answer:
Notification No. 86/2020 – Central Tax, issued on 10th November 2020, rescinded Notification No. 76/2020 – Central Tax, dated 15th October 2020.
This was done under Section 168 of the CGST Act, 2017, and Rule 61(5) of the CGST Rules, 2017, in the public interest.

Q3: What correction was made in this corrigendum?

Answer:
The correction specifies that the power mentioned in the notification was exercised by the “Commissioner” and not the “Central Government”.
This ensures administrative and legal consistency with the CGST framework.

Q4: Why is this correction significant?

Answer:
This correction ensures that the right authority, i.e., the Commissioner, is recognized as the one empowered under Section 168 of the CGST Act to issue or rescind notifications.
Such corrections help prevent future interpretational disputes or procedural irregularities.

Q5: What is the legal basis for issuing such corrigenda?

Answer:
Under Section 168 of the CGST Act, 2017, the government and authorized officers (like the Commissioner) may issue instructions, clarifications, or corrections to ensure uniform implementation of the Act.
Corrigenda serve to maintain the accuracy of legal documents without changing the intent of the original notification.

Q6: Does the corrigendum change the intent or effect of Notification 86/2020?

Answer:
No. The corrigendum does not alter the intent or applicability of Notification No. 86/2020.
It simply clarifies the correct issuing authority, maintaining the notification’s original legal and administrative purpose.

Q7: Who issued this corrigendum?

Answer:
The corrigendum was issued by Pramod Kumar, Director, Government of India, under file number CBEC-20/06/04/2020-GST, on behalf of the Ministry of Finance (Department of Revenue).

Q8: How does this correction impact taxpayers?

Answer:
There is no direct compliance impact on taxpayers.
However, it strengthens the legal validity of Notification No. 86/2020 by ensuring that all GST-related communications reference the correct authority — the Commissioner.
✅ Taxpayers can continue to follow existing GST compliance requirements through Finodha GST Return Filing.

Q9: What is Section 168 of the CGST Act, 2017?

Answer:
Section 168 empowers the Commissioner or other authorized officers to issue directions, clarifications, or procedural instructions to ensure uniform GST implementation across India.
It is the section that underpins this corrigendum’s correction.

Q10: What is the meaning of a “corrigendum” in official notifications?

Answer:
A corrigendum is an official correction notice issued to fix errors in an earlier government publication — such as typographical mistakes, incorrect dates, or wrong references — without changing the intent of the original order.