Corrigendum to Circular No. 160/16/2021-GST [C10-5JW]
As at 7 September 2026. In force from 24 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.
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No enabling provision stated.
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Amends Circular No. 160/16/2021-GST [C10-5GR], 24 September 2021.
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