GST rule corrections clarify business location terminology, convert suspension notice to revocation, and refine pre-deposit wording. The corrigendum amends Rule 19 by replacing 'business verticals' with 'places of business' and 'vertical' with 'place of business'; amends Rule 20 to replace a suspension notice with wording that suspension of registration is revoked effective a specified date; and amends Rule 28(a)(ii) to change 'pre-deposit of 20% of the disputed admitted tax' to 'pre-deposit of 20% of the disputed tax.'
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Provisions expressly mentioned in the judgment/order text.
GST rule corrections clarify business location terminology, convert suspension notice to revocation, and refine pre-deposit wording.
The corrigendum amends Rule 19 by replacing "business verticals" with "places of business" and "vertical" with "place of business"; amends Rule 20 to replace a suspension notice with wording that suspension of registration is revoked effective a specified date; and amends Rule 28(a)(ii) to change "pre-deposit of 20% of the disputed admitted tax" to "pre-deposit of 20% of the disputed tax."
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