https://www.taxtmi.com/forum/issue?id=120786 Common input service credits received at a head office but attributable to multiple GST registrations must be distributed through the Input Service Distributor mechanism, and the head office cannot retain the entire input tax credit on such expenses. For entities operating through distinct registrations, the statutory scheme requires credit to flow to the beneficiary registrations through ISD invoices supported by the original supplier invoice. The monthly distribution prescription in Rule 39 is treated as directory rather than mandatory, so a delay does not extinguish entitlement once credit is properly passed on. en-us Mon, 02 Mar 2026 13:59:22 +0530 Sun, 22 Mar 2026 10:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120786 Common input service credits received at a head office but attributable to multiple GST registrations must be distributed through the Input Service Distributor mechanism, and the head office cannot retain the entire input tax credit on such expenses. For entities operating through distinct registrations, the statutory scheme requires credit to flow to the beneficiary registrations through ISD invoices supported by the original supplier invoice. The monthly distribution prescription in Rule 39 is treated as directory rather than mandatory, so a delay does not extinguish entitlement once credit is properly passed on. Discussion-Forum GST Mon, 02 Mar 2026 13:59:22 +0530 https://www.taxtmi.com/forum/issue?id=120786