Distribution and eligibility of Input Service Distributor (ISD) ...

Supreme Court ruling allows petitioner to claim ISD credit u/s 140, utilizing GST TRAN-1 filing for eligible locations.

November 21, 2022

Case Laws GST HC

Distribution and eligibility of Input Service Distributor (ISD) credit of Service Tax under Section 140 of the CGST Act 2017 - Petitioner, through its respective units/offices registered under CGST Act and/or State Acts, as the case may be, can avail this window and file GST TRAN-1/revised GST TRAN-1 at the units/offices in terms of the Hon’ble Supreme Court’s order in Filco Trade - HC

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Distribution and eligibility of Input Service Distributor (ISD) ...

Supreme Court ruling allows petitioner to claim ISD credit u/s 140, utilizing GST TRAN-1 filing for eligible locations.

November 21, 2022

Case Laws GST HC

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