https://www.taxtmi.com/forum/issue?id=120445 The forum reply explains that reverse charge mechanism places GST liability on the recipient of the supply rather than the supplier, and that an Input Service Distributor (ISD) distributes input tax credit for commonly incurred input services (for example, audit fees and IT software licenses) to the various GST registrations to which those services pertain; the original query about which columns in GSTR-3B, GSTR-9 and GSTR-9C record physical and deemed exports is recorded but not answered. en-us Wed, 10 Sep 2025 22:11:27 +0530 Thu, 11 Sep 2025 06:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120445 The forum reply explains that reverse charge mechanism places GST liability on the recipient of the supply rather than the supplier, and that an Input Service Distributor (ISD) distributes input tax credit for commonly incurred input services (for example, audit fees and IT software licenses) to the various GST registrations to which those services pertain; the original query about which columns in GSTR-3B, GSTR-9 and GSTR-9C record physical and deemed exports is recorded but not answered. Discussion-Forum GST Wed, 10 Sep 2025 22:11:27 +0530 https://www.taxtmi.com/forum/issue?id=120445