CBIC Withdraws Circular on Evidence Requirement for Supplier Discounts under GST

Last updated: 02 October 2025


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 The withdrawn circular had provided guidelines regarding the mechanism for suppliers to furnish evidence of

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