Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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AAR holds that the Applicant, though previously issuing tax invoices from its regular registration and distributing common input tax credit (ITC) under Rule 54(1A), must, with effect from 1 April 2025, obtain registration and operate as an Input Service Distributor (ISD) to receive and distribute invoices/ITC of common input services. The AAR determines that amendments to Sections 2(61) and 20 of the CGST Act mandate transmission of common input service invoices and distribution of the corresponding ITC only through the ISD mechanism; prior practice up to March 2025 is recognised but future receipt and distribution must comply with ISD registration and prescribed ISD procedures.
AAR holds that the Applicant, though previously issuing tax invoices from its regular registration and distributing common input tax credit (ITC) under Rule 54(1A), must, with effect from 1 April 2025, obtain registration and operate as an Input Service Distributor (ISD) to receive and distribute invoices/ITC of common input services. The AAR determines that amendments to Sections 2(61) and 20 of the CGST Act mandate transmission of common input service invoices and distribution of the corresponding ITC only through the ISD mechanism; prior practice up to March 2025 is recognised but future receipt and distribution must comply with ISD registration and prescribed ISD procedures.
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