Notification No.: Corrigendum to Notification No. 20/2022 – Central Tax
Date of Corrigendum: 29th September 2022
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 148 – Power to notify special procedures
- Subject of Corrigendum:
- Notification No. 20/2022 – Central Tax, dated 28th September 2022
- Originally rescinded Notification No. 20/2018 without a specified effective date
Summary of Corrigendum Notification
Correction of Effective Date in Notification 20/2022 – Rescission of GTA Special Procedure:
This Corrigendum rectifies a missing effective date in Notification No. 20/2022 – Central Tax, which rescinded Notification No. 20/2018 (related to GTA services under reverse charge).
📌 Corrected Text (Line 33, Page 5):
For “2018”, read “2018, with effect from the 1st day of October, 2022.”
✅ This ensures that the rescission of the earlier GTA procedure will be operative from 1st October 2022, aligning with other updates to GTA taxation and compliance procedures.
Source: Notification No.: Corrigendum to Notification No. 20/2022 – Central Tax
