Question 23 - If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 24
Transitional Provisions
Contents
Q 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?
Ans. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 162.