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[F. No. 354/117/2017-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 30th June, 2017
Corrigendum to Notification No. 04/2017 - Integrated Tax (Rate)
GST: [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.4/2017-Integrated Tax (Rate), dated the 28th June, 2017 published at page 156 of the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 669(E), dated the 28th June, 2017, in line 16, for “intra-state” read “inter-state”.
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 04/2017 — Integrated Tax (Rate)
Q1: What is this corrigendum about?
Answer: It corrects wording in notification.
“Intra-state” is replaced with “inter-state”.
Q2: Why was correction needed?
Answer: IGST applies only to inter-state.
Original wording was incorrect.
Q3: Does it change tax liability?
Answer: No.
Only clarifies applicability.
Q4: What is biggest impact?
Answer: Correct tax classification.
Avoids wrong GST payment.
Q5: Does it affect goods list?
Answer: No.
Same goods remain covered.
Q6: Is RCM still applicable?
Answer: Yes.
Only wording changed.
Q7: What happens if ignored?
Answer: Wrong tax may be paid.
Leads to compliance issues.
Q8: Is this still relevant?
Answer: Yes.
Forms part of GST framework.
Q9: Does it apply to services?
Answer: No.
Only goods under Notification 04/2017.
Q10: What is place of supply importance?
Answer: Determines tax type.
IGST vs CGST/SGST depends on it.
Q11: Can ITC be affected?
Answer: Yes.
Wrong tax type affects ITC.
Q12: Is documentation required?
Answer: Yes.
To justify tax treatment.
Download PDF: Corrigendum to Notification No. 04/2017 — Integrated Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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