DEMO|

The Central Goods and Services Tax Act, 2017 Notification
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Body Corrigendum F. No. CBEC/20/06/17/2018-GST Dated 12th November, 2018

In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No. 60/2018-Central Tax, dated the 30th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1075 (E), dated the 30th October, 2018, in page 15, in line 13, for "furnish an application to the effect" read "furnish an undertaking to the effect".

(Gunjan Kumar Verma)

Under Secretary to the Government of India

INSTAVAT COMMENT

Corrigendum in FORM GST REG-16,-

Prior to corrigendum it read as under:

Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).