{"id":73920,"date":"2025-10-03T18:19:31","date_gmt":"2025-10-03T12:49:31","guid":{"rendered":""},"modified":"2025-10-03T18:19:31","modified_gmt":"2025-10-03T12:49:31","slug":"tax-authority-withdraws-circular-prescribing-evidence-procedure-under-section-15-3-b-ii-cgst-act-suppliers-no-longer-required-to-comply","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73920","title":{"rendered":"Tax authority withdraws circular prescribing evidence procedure under Section 15(3)(b)(ii) CGST Act; suppliers no longer required to comply"},"content":{"rendered":"<p>Tax authority withdraws circular prescribing evidence procedure under Section 15(3)(b)(ii) CGST Act; suppliers no longer required to comply<br \/>Circulars<br \/>GST<br \/>The tax authority withdraws its prior circular dated 26 June 2024 that had prescribed a procedure for suppliers to provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act concerning reversal of input tax credit for discounts; the withdrawn procedure is no longer required. Field formations are directed to publicize the <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93046\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax authority withdraws circular prescribing evidence procedure under Section 15(3)(b)(ii) CGST Act; suppliers no longer required to complyCircularsGSTThe tax authority withdraws its prior circular dated 26 June 2024 that had prescribed a procedure for su<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73920","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73920"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73920\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}