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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter V INPUT TAX CREDIT This
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Section 20 - Manner of distribution of credit by Input Service Distributor. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... the recipients of credit against a document containing such details as may be prescribed; (b) the amount of the credit distributed shall not exceed the amount of credit available for distribution; (c) the credit of tax paid on input services attributable to a recipient of credit shall be distributed only to that recipient; (d) the credit of tax paid on input services attributable to more than one recipient of credit shall be distributed amongst such recipients to whom the input service is attrib .....

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Section 20 - Manner of distribution of credit by Input Service Distributor. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... credit is to be distributed, the said financial year; or (ii) if some or all recipients of the credit do not have any turnover in their States or Union territories in the financial year preceding the year during which the credit is to be distributed, the last quarter for which details of such turnover of all the recipients are available, previous to the month during which credit is to be distributed; (b) the expression “recipient of credit” means the supplier of goods or services or .....

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Section 20 - Manner of distribution of credit by Input Service Distributor. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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