Corrigendum to Circular No. 160/16/2021

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

To,

The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Directors General/ Directors General (All) Madam/Sir,

Subject: Corrigendum to Circular No. 160/16/2021-GST dated 20^th 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.

(Sanjay Mangal)
Principal Commissioner

📚 Frequently Asked Questions (FAQs): Corrigendum to Circular No. 160/16/2021 - GST

Q1. What is the Corrigendum to Circular No. 160/16/2021-GST?

Answer:
It is a correction issued by the CBIC on 24 September 2021 to rectify an incorrect statutory reference in Circular No. 160/16/2021-GST.
The Corrigendum replaces the words "first proviso" with "second proviso" wherever they appear in Serial No. 3 of the original circular.

Q2. Why was the Corrigendum issued?

Answer:
It was issued because the original circular mistakenly referred to the first proviso of Section 54(3), whereas the relevant restriction actually appears in the second proviso.
The correction ensures legal accuracy and avoids confusion.

Q3. Does this Corrigendum change the GST law?

Answer:
No.
It does not amend the CGST Act or introduce any new legal provision. It merely corrects the statutory reference contained in the original circular.

Q4. Does the Corrigendum change refund eligibility?

Answer:
No.
The eligibility conditions for refund remain exactly the same. Only the legal reference to the applicable proviso has been corrected.

Q5. Which provision has been corrected?

Answer:
The words "first proviso" have been replaced with "second proviso" in relation to Section 54(3) of the CGST Act.
No other part of the circular has been modified.

Q6. Does the Corrigendum affect exporters?

Answer:
Only from a legal interpretation perspective.
Exporters continue to follow the same refund provisions, but references in legal documents and refund applications should now align with the corrected statutory provision.

Q7. Is any fresh compliance required because of this Corrigendum?

Answer:
No.
Businesses are not required to undertake any new compliance activity merely because this correction has been issued.

Q8. Does this Corrigendum override Circular No. 160/16/2021-GST?

Answer:
No.
It only corrects a drafting error in the original circular. All other clarifications contained in Circular No. 160/16/2021-GST continue to remain valid.

Q9. Who should pay special attention to this Corrigendum?

Answer:
GST practitioners, Chartered Accountants, tax consultants, exporters, and businesses handling GST refunds should be aware of this correction to ensure accurate legal references in compliance and litigation matters.

Q10. Does the Corrigendum affect pending refund applications?

Answer:
No.
Pending refund claims continue to be governed by the same legal principles. The Corrigendum simply ensures that the correct proviso of Section 54(3) is cited.