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          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.

          <h1>Input Service Distributor filing requirement: monthly GST return for distributed input tax credits due by the following-month deadline.</h1> An Input Service Distributor must submit a monthly return to report distribution of input tax credits, with the return filed by the statutory deadline in the month following the relevant month.

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