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GST - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

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

Case Laws     GST

November 21, 2022

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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