Corrigendum to Circular No. 160/16/2021-GST

No. CBIC-20001/8/2021-GST

Government of India Ministry of Finance Department of Revenue

Central Board of Indirect Taxes and Customs GST Policy Wing

****

New Delhi, dated the 24^th September, 2021

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 20^th 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