GST rule corrigendum replaces 'Central' with 'State' in the English text of rule 97, aligning the provision. A corrigendum to the Uttar Pradesh GST Rules notification dated 15 May 2018 corrects the English text of rule 97, sub-rule (3), by substituting the word 'State' for 'Central' at the relevant place. The change aligns the provision with the intended reference under the State GST framework.
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GST rule corrigendum replaces "Central" with "State" in the English text of rule 97, aligning the provision.
A corrigendum to the Uttar Pradesh GST Rules notification dated 15 May 2018 corrects the English text of rule 97, sub-rule (3), by substituting the word "State" for "Central" at the relevant place. The change aligns the provision with the intended reference under the State GST framework.
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