TaxTMI 
TaxTMI 
TaxTMI 
Rental Charges of Directors accommodation to be considered as ISD
X X X X Extracts X X X X
X X X X Extracts X X X X
....ental Charges of Directors accommodation to be considered as ISD <br> Query (Issue) Started By: - Venkata K Dated:- 13-8-2025 Goods and Services Tax - GST <br> Got 3 Replies <br> GST<br> <br> Dear Expert One of our client registered dealer in Haryana and Karnataka and having its ISD registration in Karnataka. Directors accommodation has been provided by company by making payment of ren....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tal charges to Unregistered Dealer of Haryana. we are GST under RCM for the rental charges in Haryana Registration. From 01-04-2025 the ISD is made mandatory for the single PAN and 3 registration in different states. In view of this compulsion whether my client should treat this rental charges paid towards Directors accommodation as common credit and shall transfer the same to ISD for further dist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ribution? --Reply By: Sadanand Bulbule The Reply: In terms of Section 20 of the CGST Act read with Rule 39, GST paid under RCM on directors accommdation in Haryana GSTIN is common input service. Since 01/04/2025, such ITC must be availed in Haryana and mandatorily distributed to other registrations via ISD [e.g. Karnataka] under the amended provisions under a single PAN. --Reply By:....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shilpi Jain The Reply: Yes this has to be distrubuted through ISD. Pay RCM in regular registration of Haryana and move the credit to ISD for further distribution, Though, claiming credit could attract objection from department. Also, whether rental agreemetn is between director and LL or company and LL? --Reply By: Shilpi Jain The Reply: If rental agreemetn is between LL and director then t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he answer to this query could be different, <br>***<br> Discussion Forum - Knowledge Sharing....