https://www.taxtmi.com/article/detailed?id=14208 The note requires entities that centrally receive input service invoices for multiple GST registrations under a common PAN to register as an ISD and distribute Input Tax Credit in the month of receipt, pro rata by recipient turnover. Distribution must follow tax-type rules based on recipient location, use prescribed ISD invoice format, be reported in the ISD return, and be adjusted by ISD credit/debit notes when necessary. en-us Thu, 24 Apr 2025 09:17:01 +0530 Thu, 24 Apr 2025 09:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14208 The note requires entities that centrally receive input service invoices for multiple GST registrations under a common PAN to register as an ISD and distribute Input Tax Credit in the month of receipt, pro rata by recipient turnover. Distribution must follow tax-type rules based on recipient location, use prescribed ISD invoice format, be reported in the ISD return, and be adjusted by ISD credit/debit notes when necessary. Articles Goods and Services Tax - GST Thu, 24 Apr 2025 09:17:01 +0530 https://www.taxtmi.com/article/detailed?id=14208