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of <h1>Government of India Corrects GST Circular: Replace 'First Proviso' with 'Second Proviso' in Serial No. 3 Table.</h1> A corrigendum has been issued by the Government of India's Ministry of Finance regarding Circular No. 160/16/2021-GST dated 20th September 2021. The correction pertains to the opening paragraph of the circular, specifically in the table against Serial No. 3, where the term 'first proviso' should be replaced with 'second proviso.' This amendment is directed to all Principal Chief Commissioners, Chief Commissioners, Principal Commissioners, Commissioners of Central Tax, and Principal Directors General, Directors General.
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