Input Service Distributor credit distribution: CGST credit must be allocated as CGST for intra state recipients. An Input Service Distributor must distribute CGST credit to units within the same State as CGST; the CGST credit may not be allocated as IGST or SGST when distributed intra state.
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Provisions expressly mentioned in the judgment/order text.
Input Service Distributor credit distribution: CGST credit must be allocated as CGST for intra state recipients.
An Input Service Distributor must distribute CGST credit to units within the same State as CGST; the CGST credit may not be allocated as IGST or SGST when distributed intra state.
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