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    <title>Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?</title>
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    <description>ISDs must report input tax credit received from service providers and its distribution to eligible units through the single prescribed ISD return; therefore, they need not file separate inward and outward supply statements, as the ISD return itself contains the required receipt and distribution details for credit matching.</description>
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      <title>Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return?</title>
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      <description>ISDs must report input tax credit received from service providers and its distribution to eligible units through the single prescribed ISD return; therefore, they need not file separate inward and outward supply statements, as the ISD return itself contains the required receipt and distribution details for credit matching.</description>
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