Ministry of Finance issued a corrigendum to an older notification related to the Union Territory Goods and Services Tax Act, 2017

Jan 08, 2024 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance on January 05, 2024, issued a corrigendum to an older notification no. 01/2024-Union Territory Tax (Rate) related to the Union Territory Goods and Services Tax Act, 2017.

The following has been stated:

• It states that at page number 4, in line 39 to line 43,

For “The principal notification No.1/2017-Central Tax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.  673(E), dated June 28, 2017, and was last amended by notification No.  17/2023 –Central Tax (Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated October 19, 2023.”,

Read “The principal notification No.1/2017-Union territory tax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated June 28, 2017, and was last amended by notification No. 17/2023 –Union Territory Tax(Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated October 19, 2023.”.

[Notification No 190354/223/2023-TRU]


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