Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has issued Circular No. 253/10/2025-GST dated October 1, 2025, withdrawing its earlier circular No. 212/6/2024-GST dated June 26, 2024. The withdrawn circular had provided guidelines regarding the mechanism for suppliers to furnish evidence of compliance with conditions specified under Section 15(3)(b)(ii) of the Central Goods and Services Tax (CGST) Act, 2017, particularly in relation to post-supply discounts. With this withdrawal, supp
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FAQ :
The CBIC has withdrawn Circular No. 212/6/2024-GST, which provided guidelines on the evidence required for supplier discounts.
The withdrawn circular detailed the mechanism for suppliers to provide evidence of compliance with conditions for post-supply discounts under Section 15(3)(b)(ii) of the CGST Act.
Suppliers are no longer required to follow the specific procedure outlined in the previous circular for furnishing evidence of compliance related to discounts.
The withdrawal is intended to ensure uniformity in the implementation of GST provisions across all field formations.
This change is expected to ease compliance requirements, reduce the documentation burden, and provide greater clarity in the treatment of discounts under GST.
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