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- Input Service Distributor
- ISD Registration
- Whether registration of Input Service Distributor is mandatory for distribution of common credit ?
Whether registration of Input Service Distributor is mandatory for distribution of common credit ?
Issue Favourable to Tax Payer ?:- yes
Held - As regard, the issue that the appellant Head Office was not registered as an ISD, therefore, the distribution of the credit is not admissibl.....
Issue Favourable to Tax Payer ?:- no
Held - On perusal of the above provision (sub-section (1) of section 22 of CGST Act), it is revealed that all the Input Service Distributors, wheth.....
Issue Favourable to Tax Payer ?:- no
Held - ISD is a facility available to persons/businesses having a large share of common expenditure and where billing/payment is done from a centra.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
