Input Service Distributor credit distribution as SGST/UTGST for recipients in same state permitted under GST framework. An Input Service Distributor may distribute SGST/UTGST and IGST credit as SGST/UTGST credit to recipients located in the same State, permitting the allocation of IGST-origin or SGST-origin credits to produce SGST/UTGST credit for in-State recipients.
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 Service Distributor credit distribution as SGST/UTGST for recipients in same state permitted under GST framework.
An Input Service Distributor may distribute SGST/UTGST and IGST credit as SGST/UTGST credit to recipients located in the same State, permitting the allocation of IGST-origin or SGST-origin credits to produce SGST/UTGST credit for in-State recipients.
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