Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of the provisions prescribed above clearly indicate that a registered person intending to transfer the credit on common input services to ISD shall file the details of such credit in Form GSTR-1. However, if an invoice is raised on an ISD with the same State code the credit of tax can be issued for CGST & SGST by utilizing the IGST credit as indicated under Sec 49 of the CGST Act, 2017. - AAR
Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of the provisions prescribed above clearly indicate that a registered person intending to transfer the credit on common input services to ISD shall file the details of such credit in Form GSTR-1. However, if an invoice is raised on an ISD with the same State code the credit of tax can be issued for CGST & SGST by utilizing the IGST credit as indicated under Sec 49 of the CGST Act, 2017. - AAR
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