This circular provides for the withdrawal of Circular No. 212/6/2024–GST dated 26th June, 2024, which had prescribed a procedure for suppliers to furnish evidence of compliance with the conditions under Section 15(3)(b)(ii) of the CGST Act, 2017.

To maintain uniformity in implementation across field formations, the Board has decided that the earlier procedure for providing such evidence shall no longer be required. Field officers are instructed to issue appropriate trade notices to publicize this change, and any implementation issues should be reported to the Board