CIRCULARS

Circular No. Subject

Circular No. 199/11/2023-GST dt. 17.07.2023

Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons. 

Circular No.71/45/2018-GST dt. 26.10.2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor. 

COMMUNITY INSIGHTS

Topic

Publish Date

ISD Unleashed: A Deep Dive into Its Meaning and Functionality

In large, multi-location businesses, managing input tax credits (ITC) for services shared across various branches can become a challenge. The Input Service Distributor (ISD) mechanism under the Goods and Services Tax (GST) addresses this issue by enabling the centralized distribution of ITC for common input services used by multiple branches. In this article, we will explore the concept of ISD in depth................. Read More

01.10.2024