CIRCULARS

Circular No. Subject
Circular No. 251/08/2025-GST dt. 12.09.2025 Clarification on various doubts related to treatment of secondary or post-sale discounts under GST
Circular No. 212/06/2024-GST dt 26.06.2024 Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers