Circular No. 253/10/2025 – GST: Withdrawal of Circular No. 212/6/2024-GST

CBIC has issued Circular No. 253/10/2025-GST dated 1st October 2025, withdrawing Circular No. 212/6/2024-GST that prescribed procedures for providing evidence of compliance with Section 15(3)(b)(ii) of the CGST Act, 2017. With this withdrawal, suppliers are no longer required to follow the earlier procedure. Field formations have been directed to ensure uniform implementation, and suitable trade notices are to be issued to inform taxpayers.

Source : https://taxinformation.cbic.gov.in/view-pdf/1003292/ENG/Circulars