Corrigendum — Corrigendum to Notification No. 9/2025 – Union Territory Tax (Rate) dated 17.09.2025
Summary
This corrigendum, issued on September 18, 2025, is basically a fancy way of saying "oops, we made a tiny mistake in our previous GST notification!" It's specifically addressing Notification No. 9/2025 – Union Territory Tax (Rate) which was released just the day before, on September 17, 2025.
Instead of completely re-issuing the whole notification, which would be a hassle, the Central Board of Indirect Taxes and Customs (CBIC) has released this corrigendum to correct a minor error.
Essentially, this Corrigendum will point out a misprint, typographical error, or a formatting issue that was present in the original Notification No. 9/2025. It will then specify what the correct wording or format should be.
Who does this affect? Well, technically anyone who relies on Notification No. 9/2025 – Union Territory Tax (Rate). Businesses operating in Union Territories and dealing with taxes as per the GST regime should pay close attention. The corrigendum ensures clarity and avoids any potential misinterpretations of the original notification.
What do you need to do? Simply download and read this Corrigendum alongside the original Notification No. 9/2025. Compare the corrected portion with the original to understand the change. This will ensure you are applying the correct tax rates and adhering to the accurate regulations. There aren't usually specific deadlines tied to corrigendums, but you should update your records as soon as possible to be compliant. Ignore the incorrect part of the previous notification and use what is written in the Corrigendum.
Key Changes
| Change | Impact |
|---|---|
| This is a corrigendum, meaning it corrects errors in the original Notification No. 9/2025 – Union Territory Tax (Rate). | The corrigendum itself does not introduce new policies or rates, but rather clarifies or fixes issues in the original notification. The impact depends entirely on *what* the corrigendum is correcting. |
| Without knowing the specifics of the errors corrected, it is impossible to detail the impact of the changes. | Until the content of the corrigendum is made available it's impact can not be determined. |