Withdrawal of Circular for Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – Circular No. 253/10/2025-GST dated 01.10.2025

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 1st October, 2025 To The Principal Chief Commissioners / Chief Commissioners (All) The Principal Director Generals / Director Generals (All) Madam/ Sir,

Withdrawal of Circular for Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – Circular No. 253/10/2025-GST dated 01.10.2025 Read Post Β»

In re: Uttar Pradesh Metro Rail Corporation Ltd. – Uttar Pradesh AAR (GST)

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In re: Sh. Rajesh Kumar Gupta of Mahaveer Prasad Mohanlal – Madhya Pradesh AAR (GST)

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In re: Exservicemen Resettlement Society – West Bengal AAR (GST)

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In re: Specsmakers Opticians Pvt. Ltd. – Tamil Nadu AAR (GST)

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