In order to ensure uniformity in the implementation of the provisions of the law across field formations, CBIC 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.
Consequently, it is no longer mandatory for post-sale discount to be established per an agreement executed on or before the date of supply.
Consequently, it is no longer mandatory for post-sale discount to be established per an agreement executed on or before the date of supply.
Circular No. 253/10/2025 – GST dated 1st October, 2025
Pushkar Mer 