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253/10/2025-GST — Withdrawal of Circular No. 212/6/2024-GST dated 26th June, 2024

CURRENT_OFFICIAL_INDEXDOUBLE_SOURCE_CHECKindex,follow

Circular in 2 Minutes

Date: 01-10-2025

Withdraws Circular 212/6/2024-GST. The evidentiary procedure prescribed by Circular 212 for section 15(3)(b)(ii) should no longer be shown as current procedure.

Topic: valuation / discounts

Current-law control

Supersession action: Circular 212 page must be marked withdrawn and linked here.

A circular explains administration of GST law; it does not itself amend the Act or Rules. Always read the cited provision, Rule, notification and effective date together.

double-check sources

  1. Official source check 1
  2. Official source check 2

Checked for Repository module on 26 July 2026.

Practical control

  • Retain the official circular PDF or Government record used for the decision.
  • Record the relevant tax period and transaction date.
  • Check whether any later circular withdraws, modifies or supplements this position.

Finin2min Q&A

Can this circular override the CGST Act or Rules?

No. Apply it within the statutory hierarchy and its stated scope.

What should be checked before relying on it?

Number, date, subject, affected provision, later circulars and the facts/tax period of the transaction.

Educational and professional reference: Official law and Government source documents prevail.