Corrigendum to Circular No. 160/16/2021-GST dated 20th September 2021

Circular No. ES/175/2021-22                                               6^th October, 2021     

To: Members of the Council       

Sub: Corrigendum to Circular No. 160/16/2021-GST dated 2^0th September 2021 

Dear Member,        

Kindly refer to Council’s Circular No.ES/158/2021-22 dated 24^th September, 2021 informing about CBIC’s Circular No. 160/16/2021-GST dated 20^th September, 2021 clarifying certain GST related issues.  

Now, CBIC has issued Corrigendum to Circular No. 160/16/2021-GST dated 20^th September 2021. 

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. 

Members may kindly make a note of the above. 

Thanking you,              

Yours faithfully,               

S. BALARAJU         

EXECUTIVE DIRECTOR