Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Transitional Provisions in Section 190 Enable ISDs to Distribute Input Tax Credit for Pre-GST Services Despite Invoice Delays.</h1> Section 190 of the Model GST Law, 2016, addresses the transitional provisions for credit distribution of service tax by an Input Service Distributor (ISD). It allows the distribution of input tax credit for services received before the appointed day, even if the corresponding invoices are received after this date. This provision ensures that input tax credits remain eligible for distribution under the new GST framework, despite any delays in invoice receipt.