Corrigendum to Circular No. 160/16/2021

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.

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

Relevant Circular: Clarification in respect of certain GST related issues- Circular No. 160/16/2021-GST

Also Read: 

• Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
• Clarification on doubts related to the scope of “Intermediary”

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