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

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 24th 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 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