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    <title>Form and manner of submission of return by an Input Service Distributor</title>
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    <description>Input Service Distributors must, on the basis of details contained in the provisional statement and after adding, correcting or deleting entries where required, furnish electronically the prescribed return containing details of tax invoices on which credit has been received and those issued for distribution through the common portal either directly or from a notified Facilitation Centre.</description>
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