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- ISD credit distribution
- Whether third-party common input service invoices can first be issued to the Head Office and then transfer to ISD, or must they be billed directly to the ISD ?
Whether third-party common input service invoices can first be issued to the Head Office and then transfer to ISD, or must they be billed directly to the ISD ?
TRT-2026-1492
Issue Favourable to Tax Payer ?:- no
Held - We find that till March 2025, the applicant's Head Office has been following the procedure of distributing eligible ITC relating to such common input services attributable to one or more States by issuing invoices under Section 31 of CGST Act, from the regular registration to the respective States. They have been following the procedure as clarified by Board Circular no.199/11/2023-GST dated 17.07.2023 where.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
