CBIC; Withdrawal of circular No. 212/6/2024-GST on Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the supplier
The CBIC vide Circular No. 251/08/2025-GST dated September 12, 2025 issued clarification on various doubts related to treatment of secondary or post-sale discounts under GST.
