https://www.taxtmi.com/forum/issue?id=119724 The BO can transfer accumulated ITC to the HO by valuing internal services and issuing cross-charge GST invoices, enabling the HO to avail ITC and claim refunds on exports. Amendments require ITC distribution through the ISD mechanism after the effective date, so entities must either effect compliant cross-charges before that date or register as an ISD and distribute ITC per Rule 39. Preserve credits through proper valuation, invoicing, documentation, and timely professional advice to ensure GST compliance and avoid forfeiture. en-us Sat, 15 Mar 2025 12:03:58 +0530 Tue, 22 Apr 2025 07:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119724 The BO can transfer accumulated ITC to the HO by valuing internal services and issuing cross-charge GST invoices, enabling the HO to avail ITC and claim refunds on exports. Amendments require ITC distribution through the ISD mechanism after the effective date, so entities must either effect compliant cross-charges before that date or register as an ISD and distribute ITC per Rule 39. Preserve credits through proper valuation, invoicing, documentation, and timely professional advice to ensure GST compliance and avoid forfeiture. Discussion-Forum GST Sat, 15 Mar 2025 12:03:58 +0530 https://www.taxtmi.com/forum/issue?id=119724