GST corrigendum clarifies the required declaration form, replacing an application with an undertaking under the notification. The corrigendum under the Uttarakhand GST framework corrects the wording in serial no. 4, clause (b), substituting the requirement to 'furnish an application to the effect' with a requirement to 'furnish an undertaking to the effect'. The change clarifies the form of declaration required under the specified notification.
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Provisions expressly mentioned in the judgment/order text.
GST corrigendum clarifies the required declaration form, replacing an application with an undertaking under the notification.
The corrigendum under the Uttarakhand GST framework corrects the wording in serial no. 4, clause (b), substituting the requirement to "furnish an application to the effect" with a requirement to "furnish an undertaking to the effect". The change clarifies the form of declaration required under the specified notification.
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