Notification No.: Corrigendum to Notification No. 94/2020 – Central Tax
Date of Notification: 28th December 2020
Relevant Sections and Rules
Central GST Act, 2017:
- Section 164 – Power to make rules
CGST Rules, 2017 (as amended by Notification 94/2020):
- Rule 9 (Registration – processing timelines and provisos)
- Rule 21A and FORM GST REG-31 (Suspension and cancellation proceedings – intimation & reply timeline)
Integrated GST Act, 2017:
- Not applicable
Summary of Corrigendum
1) Textual correction in Rule 9 amendment reference (“proviso” → “provisos”):
The corrigendum clarifies that Notification 94/2020 substituted the provisos (plural) and not merely “the proviso” in the amendment to Rule 9, aligning the text with multiple provisos inserted for Aadhaar/authentication and physical verification scenarios.
2) Reply period in REG-31 aligned to 30 days (not 7 working days):
Where Notification 94/2020 introduced suspension via Rule 21A(2A) and the new FORM GST REG-31, the reply timeline in the form is corrected from “seven working days” to “thirty days”, bringing the form into conformity with Rule 21A(2A).
Source: Notification No.: Corrigendum to Notification No. 94/2020 – Central Tax
