Corrigendum – Rescission Order under CGST Rules (Correction of Authority)

Notification No.: Corrigendum to Notification No. 86/2020 – Central Tax
Date of Corrigendum: 13th November 2020

Relevant Sections and Rules:

Central GST Act, 2017:

• Section 168 – Power to issue instructions/directions

CGST Rules, 2017:

• Rule 61(5) – Furnishing of return in FORM GSTR-3B

Integrated GST Act, 2017:

• Not applicable

Summary of Corrigendum

1. Correction in Authority Reference:
   This corrigendum makes a textual correction in Notification No. 86/2020 – Central Tax dated 10th November 2020. At page 25, line 33, the words “Central Government” are substituted with “Commissioner”. This ensures the correct authority is reflected in the notification, aligning it with the intended legal framework.

Source: Notification No.: Corrigendum to Notification No. 86/2020 – Central Tax