Implications of Non-Receipt of Common Service Invoices Under ISD Registration

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....mplications of Non-Receipt of Common Service Invoices Under ISD Registration<br> Query (Issue) Started By: - Dipika Shetye Dated:- 23-7-2025 Last Reply Date:- 26-7-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>As per the ISD provisions, all invoices for common services-whether pertaining to eligible or ineligible ITC-must be received under the ISD registration. We kindly request you....

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.... to inform us of the potential implications or consequences if such invoices are not received under the ISD registration and received on Normal Registration Reply By Sadanand Bulbule: The Reply: The wrong receipt of common input services under a normal GST registration&nbsp;[instead of through the ISD registration] is violation of Section 20 of the CGST Act. Further Rule 39 of the CGST Rules pre....

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....scribes the exclusive procedure of such distribution to multi-location entitles. In the given set of facts, there is risk of denial or reversal of ITC and remote chance of retrospective correction. Consult the experts for better solution. This is my perception. Reply By Ganeshan Kalyani: The Reply: Sir, the department may deny the credit taken by you in the regular registration. The credit is ....

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....not attributable to one location instead the same to be distributed to respective locations. And this is possible or allowed only under Input service distribution registration number.&nbsp; Reply By Shilpi Jain: The Reply: If common services invoices are taken in a regular registration and then through cross charge distributed to the branches to which this credit pertains, then it is only a proc....

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....edural lapse of not taking an ISD registration. However, this will be an issue raised in your GST audit by the department for which litigation will occur.&nbsp;<br> Discussion Forum - Knowledge Sharing ....