The CBIC vide Corrigendum dated December 28, 2020 issued corrections to be made in Notification No. 94/2020-Central Tax, dated December 22, 2020, that introduced certain amendments in Central Goods and Services Tax Rules, 2017 (“CGST Rules”) vide Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, in the following manner:
- Regarding the time limit for submission of a reply to intimation for suspension and notice for cancellation of registration in Form GST REG-31 under Rule 21A of the CGST Rules. The submission of a reply to jurisdictional tax officer is required to be made within “thirty working days” which earlier read as “seven working days” from the receipt of notice.
The Corrigendum can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-94-central-tax-corrigendum-2020.pdf