Corrigendum to Circular No.: 160/16/2021-GST
Corrigendum Date: 24th September 2021
Original Circular Date: 20th September 2021
Relevant Sections and Rules:
- Section 54(3), CGST Act, 2017 – Refund of unutilized input tax credit
- Section 168(1), CGST Act, 2017 – Power to issue instructions
Correction Introduced:
In the opening paragraph of Circular No. 160/16/2021-GST, in the table against Serial No. 3, the phrase:
- “first proviso” is incorrect.
It is hereby clarified and corrected that:
- The words “first proviso” should be read as “second proviso” wherever they appear in that specific row.
Implication of Correction:
This correction pertains to the legal reference used in the context of refund eligibility under Section 54(3) of the CGST Act. It ensures proper alignment with the correct proviso that restricts refund when exported goods are subjected to export duty.
