The Central Board of Indirect Taxes and Customs vide circular no.253/10/2025 – GST withdrawn Circular No. 212/6/2024-GST dated 26th June, 2024, effective 1st October, 2025, to ensure uniformity, thereby eliminating the procedural requirement for suppliers to provide evidence of compliance with the conditions of Section 15(3) (b) (ii) of the CGST Act, 2017 (Value of taxable supply). Please refer the circular for more details.