CBIC GST Circular 253/10/2025 dated 01/10/2025

Circular No. 253/10/2025-GST
F. 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
North Block, New Delhi
Dated the 1st October, 2025

To, The Principal Chief Commissioners/ Chief Commissioners (All); The Principal Director Generals/ Director Generals (All)

Subject: Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024 – reg.

1. 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.

(Gaurav Singh)
Commissioner (GST)

Official Copy:-

CBIC GST Circular 253/10/2025 dated 01/10/2025: Withdrawal of circular No. 212/6/2024-GST dated 26th June, 2024