https://www.taxtmi.com/caselaws?id=778239 AAR held that following amendments to Sections 2(61) and 20 of the CGST Act (effective 1 Apr 2025), common input service invoices intended for distribution to branches/states must be received and the related ITC distributed only through an Input Service Distributor registration. The applicant, which previously issued invoices from its head office under Rule 54(1A) to distribute ITC, must obtain and use ISD registration to lawfully receive such input service invoices and distribute the credit. en-us Mon, 01 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778239 AAR held that following amendments to Sections 2(61) and 20 of the CGST Act (effective 1 Apr 2025), common input service invoices intended for distribution to branches/states must be received and the related ITC distributed only through an Input Service Distributor registration. The applicant, which previously issued invoices from its head office under Rule 54(1A) to distribute ITC, must obtain and use ISD registration to lawfully receive such input service invoices and distribute the credit. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778239