https://www.taxtmi.com/forum/issue?id=120937 Input Service Distributor (ISD) registration cannot be used to discharge reverse charge mechanism (RCM) liability on received services. The RCM tax must be paid by the regular GST registration through the electronic cash ledger, with reporting in the relevant GST return and, where required, issuance of a self-invoice. After valid payment, eligible input tax credit may be availed and distributed through the ISD mechanism in accordance with the CGST Rules. en-us Fri, 29 May 2026 15:37:40 +0530 Fri, 12 Jun 2026 14:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120937 Input Service Distributor (ISD) registration cannot be used to discharge reverse charge mechanism (RCM) liability on received services. The RCM tax must be paid by the regular GST registration through the electronic cash ledger, with reporting in the relevant GST return and, where required, issuance of a self-invoice. After valid payment, eligible input tax credit may be availed and distributed through the ISD mechanism in accordance with the CGST Rules. Discussion-Forum GST Fri, 29 May 2026 15:37:40 +0530 https://www.taxtmi.com/forum/issue?id=120937