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The withdrawn circular had provided guidelines regarding the mechanism for suppliers to furnish evidence of compliance with conditions specified under Section 15(3)(b)(ii)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, suppliers will no longer be required to follow the procedure laid down in the earlier circular for providing such evidence. The CBIC has clarified that this step has been taken to ensure uniformity in the implementation of GST provisions across field formations.
The Board has advised all Chief Commissioners and Director Generals to issue suitable trade notices for wider dissemination of this change. Businesses and taxpayers are encouraged to take note of this development, as it eases compliance requirements for suppliers offering discounts.
This move is expected to reduce documentation burden and provide clarity in the treatment of discounts under GST.
Official copy of the circular has been attached
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