Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of the registered person and the amount shall be furnished in FORM GST DRC- 03. Earlier CBIC notified by mistake FORM GST ITC- 03 for payment of Taxes.
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 30th August, 2019
G.S.R. 611(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 03/2019- Central Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 250 (E), dated the 29th March, 2019, –
(a) at page 42, in line 31, for “FORM GST ITC- 03” read “FORM GST DRC- 03”; and
(b) at page 47, in line 10, for “FORM GST ITC- 03” read “FORM GST DRC- 03”.
[F.No. 354/32/2019-TRU]
RUCHI BISHT, Under Secy
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 30th August, 2019
G.S.R. 612(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 03/2019-Integrated Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 29th March, 2019, –
(a) at page 108, in line 29, for “FORM GST ITC- 03” read “FORM GST DRC- 03”; and
(b) at page 112, in line 46, for “FORM GST I/TC- 03” read “FORM GST DRC- 03”.
[F.No. 354/32/2019-TRU]
RUCHI BISHT, Under Secy.
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 30th August, 2019
G.S.R. 613(E).—In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 03/2019-Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 262 (E), dated the 29th March, 2019, –
(a) at page 172, in line 15, for “FORM GST ITC- 03” read “FORM GST DRC- 03”; and
(b) at page 177, in line 3, for “FORM GST ITC- 03” read “FORM GST DRC- 03”.
[F.No. 354/32/2019-TRU]
RUCHI BISHT, Under Secy.
