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of <h1>Tax board withdraws June 26 circular; no mandatory procedure now required for proving compliance with Section 15(3)(b)(ii) CGST</h1> The tax board withdraws its earlier circular of 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; the prescribed procedure is no longer required. The withdrawal is issued under the board's powers to ensure uniform law implementation across field formations. Authorities are directed to issue trade notices to publicize the change and to report any implementation difficulties to the board.
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