Circular No.: 253/10/2025 – GST
Date of Circular: 01 October 2025
Relevant Sections and Rules:
- Section 15(3)(b)(ii) of the CGST Act, 2017
- Section 168(1) of the CGST Act, 2017
- (No specific Rules referred; earlier procedure related to evidencing compliance withdrawn)
Summary of Circular
The Board has withdrawn Circular No. 212/6/2024-GST dated 26 June 2024, which earlier prescribed the mechanism for providing evidence of compliance with the conditions under Section 15(3)(b)(ii) of the CGST Act regarding post-supply discounts . By exercising powers under Section 168(1) , CBIC has clarified that the specific procedure earlier mandated for suppliers to establish compliance with discount conditions shall no longer be required . This is a significant relief for taxpayers, as it removes the additional procedural burden imposed through the earlier circular and restores reliance on statutory provisions without the need to follow the withdrawn evidentiary mechanism.
Source: Circular No.: 253/10/2025 – GST
