Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 253/10/2025 on 1st October 2025, announcing the withdrawal of Circular No. 212/6/2024-GST dated 26th June 2024. The earlier circular had provided clarifications regarding the mechanism for suppliers to furnish evidence of compliance with Section 15(3)(b)(ii) of the CGST Act, 2017.
CBIC has now decided to withdraw this guidance to ensure uniformity in the implementation of the law across all field formations. As a result, suppliers are no longer required to follow the procedure outlined in the June 2024 circular for demonstrating compliance with Section 15(3)(b)(ii).
No. CBIC-20001/3/2025-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
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Circular No. 253/10/2025- GST| Dated: 1st October, 2025
To
The Principal Chief Commissioners / Chief Commissioners (All)
The Principal Director Generals / Director Generals (All)
Madam/ Sir,
Subject: Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 – reg.
Kind attention is invited to circular No. 212/6/2024-GST dated 26th June, 2024 wherein clarifications were given in relation to mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers.
2. 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, hereby withdraws, circular No. 212/6/2024-GST dated 26th June, 2024. Therefore, the procedure prescribed vide the aforesaid circular for providing evidence of compliance of conditions of Section 15(3)(b)(ii) shall not be required.
3. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
4. Difficulty, if any, in implementation of this circular may please be brought to the notice of the Board.
Yours faithfully,
(Gaurav Singh)
Commissioner (GST)
