Input tax credit distribution: ISD may distribute credit for services received under prior law regardless of invoice timing. Section 162 permits an Input Service Distributor to distribute input tax credit in the GST regime for services received under the earlier law irrespective of whether the related invoice 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 distribution: ISD may distribute credit for services received under prior law regardless of invoice timing.
Section 162 permits an Input Service Distributor to distribute input tax credit in the GST regime for services received under the earlier law irrespective of whether the related invoice is received on or after the appointed day.
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