Correction in GST Notification: Effective Date Amendment
Notification Correction:
The Government of India, Ministry of Finance (Department of Revenue), issues a corrective notification—G.S.R (E)—to rectify an error in the earlier notification.
Specific Amendment:
The correction involves an amendment to the notification No. 20/2022-Central Tax, dated 28th September 2022.
Page and Line Reference:
The correction is identified in the original notification on page 5, line 33.
Corrected Figure:
The figure "2018" is corrected to "2018, with effect from the 1st day of October, 2022."
Effective Date Clarity:
The amendment provides clarity on the effective date, ensuring accurate interpretation and application of the specified provisions.
Publication Details:
The corrective notification is published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R. 735 (E), dated 28th September 2022.
Compliance Implications:
Businesses and stakeholders are advised to take note of the correction for compliant adherence to GST regulations.
Note: Ensuring accuracy in legal texts is essential for maintaining the integrity and effectiveness of regulatory frameworks.