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, 2022

To,   

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All)/

The Principal Directors General/ Directors General (All) 

Madam/Sir, 

Subject: Corrigendum to Circular No. 160/16/2021-GST dated 20th September 2021 issued vide F. No. CBIC-20001/8/2021-GST-reg.

 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.

(Sanjay Mangal)

Principal Commissioner (GST)