Subject
Withdrawal of Circular No. 212/6/2024-GST on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) - CGST by the supplier
Content
Kind attention is invited to circular No. 212/6/2024-GST dated 26th June, 2024 wherein clarifications were given in relation to mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers. 2. In order to ensure uniformity in the implementation of the provisions of the law across field formations, the…