Circular No 160/16/2021 GST : Clarification of GST related issues on ITC, Refund , Invoices etc

By | September 21, 2021
(Last Updated On: September 21, 2021)

Circular No 160/16/2021 GST

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 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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Circular No 160/16/2021 GST

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