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GST

Home Acts & Rules GST Draft-Bills-Reports FAQ on GST (2nd Edition) dated 31.3.2017 Chapter 11 = Concept of Input Service Distributor in GST Chapters List This

Concept of Input Service Distributor in GST - FAQ on GST (2nd Edition) dated 31.3.2017
Chapter: 11
Concept of Input Service Distributor in GST
Question 1 : What is Input Service Distributor (ISD)?
Question 2 : What are the requirements for registration as ISD?
Question 3 : What are the documents for distribution of credit by ISD?
Question 4 : Can an ISD distribute the input tax credit to all suppliers?
Question 5 : It is not possible many a times to establish a one-to-one link between quantum of input services used in the course or furtherance of business by a supplier. In such situations, how distribution of ITC by the ISD is to be done?
Question 6 : What does the turnover used for ISD cover?
Question 7 : Is the ISD required to file return?
Question 8 : Can a company have multiple ISD?
Question 9 : What are the provisions for recovery of excess/wrongly distributed credit by ISD?
Question 10 : Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States?
Question 11 : Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States?
Question 12 : Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
Question 13 : Whether the SGST/UTGST and IGST Credit can be distributed as SGST/UTGST credit?
Question 14 : How to distribute common credit among all the recipients of an ISD?
Question 15 : The ISD may distribute the CGST and IGST credit to recipient outside the State as_______
Question 16 : The ISD may distribute the CGST credit within the State as____
Question 17 : The credit of tax paid on input service used by more than one supplier is ________
Question 18 : Whether the excess credit distributed could be recovered from ISD by the department?
Question 19 : What are the consequences of credit distributed in contravention of the provisions of the Act?
 

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