Sales Promotion Schemes/ Free Samples/ Gifts/ Offer / Discount

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 »

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST – Circular No. 251/08/2025-GST dated 12.09.2025

Circular No. 251/08/2025-GST F. No CBIC-20001/3/2025-GS-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 12th September, 2025 To, The Principal Chief Commissioners/ Chief Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam / Sir,

Clarification on various doubts related to treatment of secondary or post-sale discounts under GST – Circular No. 251/08/2025-GST dated 12.09.2025 Read Post »

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – CA/ CMA Certificates on post sale discount- Circular No. 212/06/2024-GST dated 26.06.2024

Circular No.-212/06/2024-GST F.No. CBIC-20001/4/2024-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 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir,

Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers – CA/ CMA Certificates on post sale discount- Circular No. 212/06/2024-GST dated 26.06.2024 Read Post »

Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 – Circular No. 112/31/2019–GST dated 03.10.2019

Circular No. 112/31/2019 – GST F.No. CBEC – 20/06/03/2019 – GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, the 3rd October, 2019 To The Pr. Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal

Withdrawal of Circular No. 105/24/2019-GST dated 28.06.2019 – Circular No. 112/31/2019–GST dated 03.10.2019 Read Post »

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019

Circular No. 108/27/2019-GST CBEC-20/06/03/2019-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing New Delhi,Dated the 18th July, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Customs /

Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion – Circular No. 108/27/2019-GST dated 18.07.2019 Read Post »

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – Circular No. 105/24/2019-GST dated 28.06.2019

This Circular has been withdrawn by Circular No. 112/31/2019-GST dated 03.10.2019 Circular No. 105/24/2019-GST CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 28th June, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – Circular No. 105/24/2019-GST dated 28.06.2019 Read Post »

Clarification on GST on Sales Promotion Schemes as Free samples and gifts, Buy one get one free offer, Discounts including ‘Buy more, save more’ offers etc. – Circular No. 92/11/2019-GST dated 07.03.2019

Circular No. 92/11/2019-GST F. No. 20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 7th March, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All)

Clarification on GST on Sales Promotion Schemes as Free samples and gifts, Buy one get one free offer, Discounts including ‘Buy more, save more’ offers etc. – Circular No. 92/11/2019-GST dated 07.03.2019 Read Post »

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