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

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New Delhi, dated the 24 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 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