Correction of statutory reference: Uttar Pradesh GST Act should replace Central GST Act in the earlier circular. The corrigendum rectifies Computer Circular No. 2223067 dated 02-01-2023 by replacing the incorrect reference to the Central Goods and Services Tax Act, 2017 in the second line of the subject with the Uttar Pradesh Goods and Services Tax Act, 2017, and declares that the amended reading is effective from the original circular's date.