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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 1
st
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 26
th
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 26
th
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)
circular no 253 10 2025 gst dated 01 oct 2025 | iKargos
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