This document is a corrigendum, meaning a correction, to a previous circular issued by the Government of India's Ministry of Finance, specifically the Central Board of Indirect Taxes and Customs, GST Policy Wing. The corrigendum, dated September 24, 2022, addresses an error in Circular No. 160/16/2021-GST, which was initially released on September 20, 2021. The correction pertains to the opening paragraph of the circular, where a reference in the table against serial number 3 incorrectly mentioned the "first proviso." This should be corrected to "second proviso" wherever it appears. This change is officially communicated to various high-ranking officials within the tax departments, including Principal Chief Commissioners and Directors General, to ensure the correct interpretation and application of the original circular. The corrigendum is signed by Sanjay Mangal, the Principal Commissioner of GST.
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Corrigendum to Circular No. 160/16/2021-GST
No. CBIC-20001/8/2021-GST
Government of India
Ministry of Finance
Central Board of Indirect Taxes and Custom
GST Policy Wing
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New Delhi, Dated the 24th September, 2021
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)
In the opening para of the said circular, in the table against S. No. 3, for the words ‘first proviso’ wherever they occur, the words ‘second proviso’ shall be read.
