27 Jun CBIC Circular No. 212/6/2024-GST: Mechanism for Compliance with Section 15(3)(b)(ii) of CGST Act
Explore CBIC Circular No. 212/6/2024-GST dated June 26, 2024, detailing how suppliers can provide evidence of compliance with Section 15(3)(b)(ii) of the CGST Act, 2017. Learn about certificates required from recipients and guidelines for discounts offered via tax credit notes. ...