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”
