https://www.taxtmi.com/article/detailed?id=13961 ISD registration enables monthly distribution of ITC for common input services across offices under the same PAN via GSTR-6. Credits used exclusively by one recipient must be allocated only to that recipient; commonly used credits must be apportioned proportionately by turnover using the formula C1 = (t1 / T) x C, including recipients making exempt supplies or not registered. Excess distributions are recoverable with interest under Section 21, and practical steps include identifying common expenses, updating vendor records, separate accounting, and timely GSTR-6 filing. en-us Sat, 29 Mar 2025 08:21:32 +0530 Sat, 29 Mar 2025 08:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13961 ISD registration enables monthly distribution of ITC for common input services across offices under the same PAN via GSTR-6. Credits used exclusively by one recipient must be allocated only to that recipient; commonly used credits must be apportioned proportionately by turnover using the formula C1 = (t1 / T) x C, including recipients making exempt supplies or not registered. Excess distributions are recoverable with interest under Section 21, and practical steps include identifying common expenses, updating vendor records, separate accounting, and timely GSTR-6 filing. Articles Goods and Services Tax - GST Sat, 29 Mar 2025 08:21:32 +0530 https://www.taxtmi.com/article/detailed?id=13961