Notification No.: Corrigendum to Notification No. 82/2020 – Central Tax
Date of Corrigendum: 13th November 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power to make rules
- CGST Rules, 2017 (Affected):
- Rule 46 – HSN Code disclosure in invoices
- GSTR-1 – Instructions relating to HSN Code
Summary of Corrigendum Notification
Correction in Referenced Notification Number – Change from 72/2020 to 79/2020:
The Government of India issued this corrigendum to correct an incorrect cross-reference in Notification No. 82/2020 – Central Tax, dated 10th November 2020.
📄 Original Reference (Incorrect): Notification No. 72/2020 – Central Tax, dated 30th September 2020
✅ Corrected Reference: Notification No. 79/2020 – Central Tax, dated 15th October 2020
📌 Location of Correction: Page 21, lines 9 to 11 of Notification No. 82/2020
This correction ensures the right linkage to Notification 79/2020, which deals with amendments to CGST Rules including provisions on HSN Code requirements in invoices.
Source: Notification No.: Corrigendum to Notification No. 82/2020 – Central Tax
