Notification correction updates procedural rule text, fee reference, form cross-reference, and adds digital-signing exception in GST process. Corrigendum corrects textual and cross reference errors in a prior GST notification: it clarifies rule 115's proviso to state the rule applies notwithstanding earlier chapters, amends the schedule fee reference from 118(2) to 119(2), changes the FORM 05 citation to a single rule, corrects wording in rule 2(b) to 'sub section', and modifies rule 103(5) to except online, digitally signed orders from the seal requirement.
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Provisions expressly mentioned in the judgment/order text.
Notification correction updates procedural rule text, fee reference, form cross-reference, and adds digital-signing exception in GST process.
Corrigendum corrects textual and cross reference errors in a prior GST notification: it clarifies rule 115's proviso to state the rule applies notwithstanding earlier chapters, amends the schedule fee reference from 118(2) to 119(2), changes the FORM 05 citation to a single rule, corrects wording in rule 2(b) to "sub section", and modifies rule 103(5) to except online, digitally signed orders from the seal requirement.
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