Input Service Distributor filing must submit electronic return based on provisional invoice details through the common portal. Input Service Distributors must, on the basis of details contained in the provisional statement and after adding, correcting or deleting entries where required, furnish electronically the prescribed return containing details of tax invoices on which credit has been received and those issued for distribution through the common portal either directly or from a notified Facilitation Centre.
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Provisions expressly mentioned in the judgment/order text.
Input Service Distributor filing must submit electronic return based on provisional invoice details through the common portal.
Input Service Distributors must, on the basis of details contained in the provisional statement and after adding, correcting or deleting entries where required, furnish electronically the prescribed return containing details of tax invoices on which credit has been received and those issued for distribution through the common portal either directly or from a notified Facilitation Centre.
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