Implications of Non-Receipt of Common Service Invoices Under ISD Registration

[Dipika Shetye]

As per the ISD provisions, all invoices for common services—whether pertaining to eligible or ineligible ITC—must be received under the ISD registration. We kindly request you to inform us of the potential implications or consequences if such invoices are not received under the ISD registration and received on Normal Registration

AI Summary

ISD registration non-receipt risks denial or reversal of input tax credit and invites audit scrutiny and dispute resolution.
Non-receipt of common services invoices under the designated ISD registration and their booking under a normal GST registration breaches the required input service distribution mechanism for multi location entities, misattributes input tax credit to a single location, and exposes the taxpayer to denial or reversal of credit, audit scrutiny, potential litigation, and limited prospects for retrospective correction.