The credit of tax paid on input service attributable

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The credit of tax paid on input service attributable to a recipient of credit shall be distributed only to that recipient; If credit is applicable to more than one recipient, then it shall be distributed only among such recipient(s) to whom the input service is attributable on pro rata basis of the turnover in a State of such supplier during the relevant period, to the aggregate of the turnover of all such recipients If credit is applicable to all recipients, the above method of allocation on pro rata may be applied with reference to all recipients.
44 FAQ s and MCQ s on GST Manner of Recovery of Credit distributed in excess (Section 21) Section 21 of CGST Act, made applicable to IGST vide Section 20 of IGST Act and Section 21 of UTGST Q 40. Whether recovery provisions can be initiated in case of wrong distribution of credit?
Q 3. Whether Input Tax credit should be reversed in case of non-payment of consideration to supplier as per Rule 2 of Input Tax Credit Draft Rules?
Draft Input Tax Credit Rules Q 1. What are the documents for claim of Input Tax Credit by a registered person?
Q 2. What are the conditions prescribed to avail the Input Tax Credit as per Rule 1 of Input Tax Credit Draft Rules in relation to documents?
Input Tax Credit 45 Indirect Taxes Committee to furnish the details of the supply in Form GSTR-2 for the month immediately following the period of 180 days from the invoice date and will be liable to pay interest from the

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