Input tax credit continuity - ISD may distribute credits for services received before the appointed day despite later invoices. Section 162 permits an Input Service Distributor to distribute input tax credit for services received prior to the appointed day as credit under the Act, notwithstanding anything to the contrary, even if the invoice for those services is received on or after the appointed day.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit continuity - ISD may distribute credits for services received before the appointed day despite later invoices.
Section 162 permits an Input Service Distributor to distribute input tax credit for services received prior to the appointed day as credit under the Act, notwithstanding anything to the contrary, even if the invoice for those services is received on or after the appointed day.
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