https://www.taxtmi.com/forum/issue?id=121008 Common digital portal development costs allocated by a head office to other GST registrations may be treated as a supply between distinct persons, requiring a cross-charge tax invoice and valuation under the applicable rule rather than treatment as mere reimbursement or cost sharing. Input tax credit on common costs may be distributed through an Input Service Distributor registration among relevant GST registrations; the discussion states that this mechanism is mandatory from 1 April 2025. en-us Thu, 09 Jul 2026 11:19:47 +0530 Sun, 19 Jul 2026 04:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121008 Common digital portal development costs allocated by a head office to other GST registrations may be treated as a supply between distinct persons, requiring a cross-charge tax invoice and valuation under the applicable rule rather than treatment as mere reimbursement or cost sharing. Input tax credit on common costs may be distributed through an Input Service Distributor registration among relevant GST registrations; the discussion states that this mechanism is mandatory from 1 April 2025. Discussion-Forum GST Thu, 09 Jul 2026 11:19:47 +0530 https://www.taxtmi.com/forum/issue?id=121008