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of <h1>Input Service Distributors Can Now Allocate Tax Credits Across Registered Entities Under CGST Rule 45</h1> The statutory provision outlines the process for Input Service Distributors (ISDs) to distribute input tax credit across distinct registered entities. An ISD receiving tax invoices for input services must be registered and can distribute central or integrated tax credits to registered entities within the same state. The distribution must follow prescribed guidelines, ensuring credits are allocated based on specific conditions and proportional to recipient turnover.
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