Simplified Explanation of the Corrigendum to the Central Goods and Services Tax (Amendment) Act, 2023
Heading: Correction in the Central Goods and Services Tax (Amendment) Act, 2023
Purpose of the Corrigendum:
This corrigendum is issued to correct a typographical error in the Central Goods and Services Tax (Amendment) Act, 2023, which was previously published.
Details:
- Corrigendum Date: September 15, 2023
- Original Publication Date: August 18, 2023
- Publication: Gazette of India, Extraordinary, Part II, Section 1, Issue No. 33
1. Overview of the Corrigendum:
- Error in the Original Document:
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- The original document of the Central Goods and Services Tax (Amendment) Act, 2023, contained a typographical error in line 37 of page 2.
- Correction Made:
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- The word “ocurring” was mistakenly used.
- The correct word is “occurring.”
- Action Taken:
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- The corrigendum corrects this error, ensuring that the document accurately reflects the intended text.
2. Simplified Explanation:
- Typographical Error:
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- A typographical error refers to a mistake made during the typing or printing of a document. In this case, it was a misspelled word.
- Correction:
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- The word “ocurring” was incorrect and should be “occurring.”
- This correction ensures that the text of the Act is accurate and clear.
3. Example:
- Scenario:
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- Suppose the amendment Act had a line stating: “The provisions for tax adjustments will apply in cases of irregularities ocurring in the documentation.”
- The correct statement should be: “The provisions for tax adjustments will apply in cases of irregularities occurring in the documentation.”
- Impact:
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- This correction clarifies the intended meaning, ensuring there is no confusion or misinterpretation regarding the Act’s provisions.
In summary, the corrigendum issued on September 15, 2023, corrects a typographical error in the Central Goods and Services Tax (Amendment) Act, 2023, by replacing “ocurring” with the correct term “occurring.” This ensures the accuracy and integrity of the legal text.
