https://www.taxtmi.com/article/detailed?id=16677 Input tax credit on reverse charge services used across multiple GST registrations could not be denied for the pre-01.04.2025 period merely because the foreign supplier's invoice was addressed to another office, where the recipient unit had issued a valid self-invoice, discharged tax under reverse charge, and the services were used for business purposes. Distribution of common input service credit among distinct registrations was permissible before 01.04.2025 without treating Input Service Distributor registration as the only available route, because the unamended Section 20 did not contain an express prohibition against other allocation methods. en-us Wed, 17 Jun 2026 07:48:44 +0530 Wed, 17 Jun 2026 07:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16677 Input tax credit on reverse charge services used across multiple GST registrations could not be denied for the pre-01.04.2025 period merely because the foreign supplier's invoice was addressed to another office, where the recipient unit had issued a valid self-invoice, discharged tax under reverse charge, and the services were used for business purposes. Distribution of common input service credit among distinct registrations was permissible before 01.04.2025 without treating Input Service Distributor registration as the only available route, because the unamended Section 20 did not contain an express prohibition against other allocation methods. Articles Goods and Services Tax - GST Wed, 17 Jun 2026 07:48:44 +0530 https://www.taxtmi.com/article/detailed?id=16677