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Manner of distribution of credit by Input Service Distributor

Section 17 - Draft-Bills-Reports - INPUT TAX CREDIT - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 17 - 17. (1) The Input Service Distributor may distribute, in such manner as may be prescribed, the credit of CGST as I .....

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GST ACT) (1) The Input Service Distributor may distribute, in such manner as may be prescribed, the credit of SGST as IGST, by way of issue of a prescribed document containing, inter alia, the amount of input tax credit being distributed or being red .....

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of a prescribed document containing, inter alia, the amount of input tax credit being distributed or being reduced thereafter, where the Distributor and the recipient of credit, being a business vertical, are located in the same State. (CGST Act) (2 .....

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ed thereafter, where the Distributor and the recipient of credit, being a business vertical, are located in the same State. (SGST Act) (3) The Input Service Distributor may distribute the credit subject to the following conditions, namely: (a) the cr .....

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