https://www.taxtmi.com/article/detailed?id=8655 Whether distribution of credit by an Input Service Distributor is compulsory or merely necessary: registration as an ISD is mandated and Section 20(1) prescribes the manner of distribution, but the statutory "shall" may govern only the method rather than creating an independent duty to distribute. Interaction of the deeming of separate registrations as distinct persons with entitlement to input tax credit makes distribution a practical necessity to preserve credit otherwise ineligible for other registrations, thereby increasing compliance burden and litigation risk. en-us Sat, 03 Aug 2019 10:19:37 +0530 Sat, 03 Aug 2019 10:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8655 Whether distribution of credit by an Input Service Distributor is compulsory or merely necessary: registration as an ISD is mandated and Section 20(1) prescribes the manner of distribution, but the statutory "shall" may govern only the method rather than creating an independent duty to distribute. Interaction of the deeming of separate registrations as distinct persons with entitlement to input tax credit makes distribution a practical necessity to preserve credit otherwise ineligible for other registrations, thereby increasing compliance burden and litigation risk. Articles Goods and Services Tax - GST Sat, 03 Aug 2019 10:19:37 +0530 https://www.taxtmi.com/article/detailed?id=8655