CIRCULAR NO-160/16/2021-GST-CBIC-20001/8/2021–GST-Clarification in respect of certain GST related issues

Circular No. 160/16/2021-GST1

F. No. CBIC-20001/8/2021-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, dated the 20th September, 2021

The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners /
Commissioners of Central Tax (All)
The Principal Directors General / Directors General (All)

Madam / Sir,

Subject: Clarification in respect of certain GST-related issues – reg.

Various representations have been received from taxpayers and other stakeholders seeking clarification in respect of certain issues pertaining to GST laws. The issues have been examined. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in the exercise of its powers conferred by section 168(1) of the Central Goods
and Services Tax  Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarifies each of these issues as under:


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