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E-invoicing applicability for Input Service Distributor (ISD) Invoices, Goods and Services Tax - GST |
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E-invoicing applicability for Input Service Distributor (ISD) Invoices |
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Hi, Is E-invoicing is applicable to ISD invoices also? Posts / Replies Showing Replies 1 to 2 of 2 Records Page: 1
No. You can refer FAQ on E-Invoice dated 11.11.2020.
Rule 48 deals with 'Manner of issuing invoice' wherein sub-rule (1) & (2) talks about supply of goods & services respectively and sub-rule (4) talks about E-invoicing. As per Section 2 (66), “invoice” or “tax invoice” means the tax invoice referred to in section 31. 'a document containing the amount of input tax credit being distributed' as referred in Section 20 (1), is different from invoice / tax invoice referred in Section 31. Hence, E-invoicing is not applicable to ISD invoices. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Page: 1 Old Query - New Comments are closed. |
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