Corrigendum to Notification No.: 72/2020 – Central Tax
Date of Corrigendum: 1st October 2020
Original Notification Date: 30th September 2020
Relevant Sections and Rules:
- Central GST Rules, 2017:
- Rule 46 – Tax invoice contents
- Rule 48(4) – E-invoicing
- Rule 138A(2) – Document during movement of goods
Summary of Corrigendum
Correction of Terminology from “Quick Reference” to “Quick Response”:
This corrigendum corrects an editorial/typographical mistake in Notification No. 72/2020 – Central Tax. The term “Quick Reference” used in the original notification is replaced with “Quick Response” in two places:
✏️ Corrections Made:
- Page 2, Line 26: “Quick Reference” → “Quick Response”
- Page 2, Line 33: “Quick Reference” → “Quick Response”
✅ This ensures consistency with globally recognized terminology for QR Code, i.e., Quick Response Code.
Source: Corrigendum to Notification No.: 72/2020 – Central Tax
