GST circular withdrawal: procedure requiring evidence under Section 15(3)(b)(ii) is no longer required. The State withdraws Circular No. 6/2024-GST (2 July 2024), aligning with the Central Board's withdrawal, and declares that the procedure for providing evidence of compliance with Section 15(3)(b)(ii) shall not be required; field formations must follow Central Circular No. 253/10/2025-GST to ensure uniform implementation and issue trade notices while reporting any implementation difficulties.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST circular withdrawal: procedure requiring evidence under Section 15(3)(b)(ii) is no longer required.
The State withdraws Circular No. 6/2024-GST (2 July 2024), aligning with the Central Board's withdrawal, and declares that the procedure for providing evidence of compliance with Section 15(3)(b)(ii) shall not be required; field formations must follow Central Circular No. 253/10/2025-GST to ensure uniform implementation and issue trade notices while reporting any implementation difficulties.
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