https://www.taxtmi.com/article/detailed?id=9847 ISD is a statutory mechanism to distribute input tax credit paid on input services received at an office to other registered persons with the same PAN, requiring ISD invoices, specific allocation to entitled recipients and a separate registration; cross charge denotes charging costs by a head office to branch offices treated as taxable supplies between distinct registrations by deeming fiction, allowing allocation on any reasonable basis where recipients can claim full input tax credit. en-us Thu, 17 Jun 2021 10:59:50 +0530 Thu, 17 Jun 2021 10:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9847 ISD is a statutory mechanism to distribute input tax credit paid on input services received at an office to other registered persons with the same PAN, requiring ISD invoices, specific allocation to entitled recipients and a separate registration; cross charge denotes charging costs by a head office to branch offices treated as taxable supplies between distinct registrations by deeming fiction, allowing allocation on any reasonable basis where recipients can claim full input tax credit. Articles Goods and Services Tax - GST Thu, 17 Jun 2021 10:59:50 +0530 https://www.taxtmi.com/article/detailed?id=9847