https://www.taxtmi.com/acts?id=20225 A valid ISD Return requires taxpayer identifiers, the tax period, and final invoice-level inward supply data for goods and services claimed as ITC, auto-populated from the counterparty supplier but modifiable by the taxpayer; recipients may add invoices they possess. The return must list invoice details with the GSTIN of the credit receiver and include an ISD Ledger showing Opening Balance of ITC (auto-populated), credits for services received, debits for ITC reversals and distributions, and a Closing Balance. Monthly filing is required with late filing allowed on payment of fees. en-us Sat, 12 Dec 2015 02:41:35 +0530 Sat, 12 Dec 2015 02:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20225 A valid ISD Return requires taxpayer identifiers, the tax period, and final invoice-level inward supply data for goods and services claimed as ITC, auto-populated from the counterparty supplier but modifiable by the taxpayer; recipients may add invoices they possess. The return must list invoice details with the GSTIN of the credit receiver and include an ISD Ledger showing Opening Balance of ITC (auto-populated), credits for services received, debits for ITC reversals and distributions, and a Closing Balance. Monthly filing is required with late filing allowed on payment of fees. Act-Rules Bills Sat, 12 Dec 2015 02:41:35 +0530 https://www.taxtmi.com/acts?id=20225