The CBIC, through this latest circular, has withdrawn Circular No. 212/6/2024-GST dated 26th June 2024, which earlier outlined the procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act, 2017. This move aims to maintain uniformity in the implementation of GST provisions across all field formations.
Following this withdrawal, businesses are no longer required to follow the procedure prescribed in the earlier circular for proving compliance with Section 15(3)(b)(ii). Field officers have been instructed to issue suitable trade notices to inform taxpayers about this change.