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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 compliance: Form GSTR 6 suffices for credit reporting; no separate inward or outward statements.</h1> An Input Service Distributor must submit a single return in the prescribed form recording the credit received from service providers and the credit distributed to recipient units; consequently there is no separate requirement to file distinct statements of inward supplies or outward supplies.

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