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Core Purpose

This notification issues a corrigendum to a previous notification of the Ministry of Finance (Department of Revenue), G.S.R. 256(E) dated 24th April 2025, by making several textual amendments to rules and forms.

Detailed Summary

This is a Corrigendum, G.S.R. 389(E), issued by the Ministry of Finance (Department of Revenue) of the Government of India on 18th June 2025, to amend its previous notification, G.S.R. 256(E) dated 24th April 2025. The corrigendum makes five specific changes: (i) In Chapter XIV, rule 115, sub-rule 1, the wording is clarified to state, "Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply." (ii) In the schedule of fees for Interlocutory applications, Rule "118(2)" is corrected to be read as "119(2)". (iii) In form GSTAT FORM-05, the reference "[See rule 6 and 81]" is corrected to "[See rule 81]". (iv) In rule 2(b), the expression "section sub-section" is corrected to "sub-section". (v) In rule 103(5), the sentence "Every order or judgement or notice shall bear the seal of the Appellate Tribunal" is amended to include an exception: "except if the order is passed online and digitally signed". The corrigendum is signed by S. S. Shardool, Registrar GST Appellate Tribunal.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-18062025-263949 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 346] NEW DELHI, WEDNESDAY, JUNE 18, 2025/JYAISTHA 28, 1947 MINISTRY OF FINANCE (Department of Revenue) CORRIGENDUM New Delhi, the 18th June, 2025 G.S.R. 389(E). — In the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extra Ordinary, Part II, Section 3, sub-section (i) vide G.S.R.256(E) dated 24th April 2025,- (i) In Chapter XIV, in rule 115, in sub rule 1, the words “Notwithstanding anything contained in the foregoing Chapters I to XIV, except as may be otherwise provided by order by the President, " may be read as “Notwithstanding anything contained in the foregoing chapter I to Chapter XIV, except as may be otherwise provided by order by the President, the provisions of this rule shall apply." (ii) In schedule of fees for Interlocutory applications of notification, Rule “118(2)” may be read as “119(2)”. (iii) In form GSTAT FORM-05, below the heading, the words "[See rule 6 and 81]" may be read as "[See rule 81]". (iv) In rule 2(b) the expression "section sub-section" may be read as “sub-section". (v) In rule 103(5), the sentence “Every order or judgement or notice shall bear the seal of the Appellate Tribunal" may be read as “Every order or judgement or notice shall bear the seal of the Appellate Tribunal, except if the order is passed online and digitally signed". [F. No. A-50050/264/2024-GSTAT-DOR] S. S. SHARDOOL, Registrar GST Appellate Tribunal Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SAVASTASH KUMAR de: 2025.06.18 21:37:10+05:30

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