https://www.taxtmi.com/forum/issue?id=120347 Rental charges paid by a company under the reverse charge mechanism to an unregistered landlord for a director's accommodation qualify as a common input service and, under the single PAN ISD mandate, the GST paid should be availed in the registration where received, moved into the ISD account, and distributed to other registrations. Treatment may change if the rental contract is between the landlord and the director personally, and departmental objections are possible when claiming the credit. en-us Wed, 13 Aug 2025 19:37:35 +0530 Fri, 22 Aug 2025 09:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120347 Rental charges paid by a company under the reverse charge mechanism to an unregistered landlord for a director's accommodation qualify as a common input service and, under the single PAN ISD mandate, the GST paid should be availed in the registration where received, moved into the ISD account, and distributed to other registrations. Treatment may change if the rental contract is between the landlord and the director personally, and departmental objections are possible when claiming the credit. Discussion-Forum GST Wed, 13 Aug 2025 19:37:35 +0530 https://www.taxtmi.com/forum/issue?id=120347