https://www.taxtmi.com/forum/issue?id=113532 An Input Service Distributor faces a procedural conflict: the CGST Act permits allocation of IGST-origin input tax credit as IGST or as central/state credits, but the CGST Rules/ GSTR 6 return format do not provide a field to distribute IGST credit as IGST where ISD and recipient are in the same State, creating a compliance dilemma. The practical recommendation is to treat this as a drafting or system defect, invoke the primacy of the Act over rules, and seek amendment or technical correction through the appropriate governance process. en-us Sat, 24 Mar 2018 19:22:05 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113532 An Input Service Distributor faces a procedural conflict: the CGST Act permits allocation of IGST-origin input tax credit as IGST or as central/state credits, but the CGST Rules/ GSTR 6 return format do not provide a field to distribute IGST credit as IGST where ISD and recipient are in the same State, creating a compliance dilemma. The practical recommendation is to treat this as a drafting or system defect, invoke the primacy of the Act over rules, and seek amendment or technical correction through the appropriate governance process. Discussion-Forum GST Sat, 24 Mar 2018 19:22:05 +0530 https://www.taxtmi.com/forum/issue?id=113532