Circular No. ES/175/2021-22 6th October, 2021
To: Members of the Council
Sub: Corrigendum to Circular No. 160/16/2021-GST dated 20th September 2021
Kindly refer to Council’s Circular No.ES/158/2021-22 dated 24th September, 2021 informing about CBIC’s Circular No. 160/16/2021-GST dated 20th September, 2021 clarifying certain GST related issues.
Now, CBIC has issued Corrigendum to Circular No. 160/16/2021-GST dated 20th 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.