services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
credit ledger, credit of eligible duties in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock ... this Act, the input tax credit on account of any services received prior to the appointed day by an Input Service Distributor shall be eligible
Furnishing of returns.
(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under ... such month. (4) Every taxable person registered as an Input Service Distributor shall, for every calendar month or part thereof, furnish, in such form
details of outward supplies.
(1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under ... section 38 or the details pertaining to inward supplies of Input Service Distributor under sub-section (4) of section 38, shall either accept or reject
services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
services tax levied under the Integrated Goods and Services Tax Act; (59) "input" means any goods other than capital goods used or intended ... input service" means any service used or intended to be used by a supplier in the course or furtherance of business; (61) "Input Service Distributor
Manner of recovery of credit distributed in excess.
- Where the Input Service Distributor distributes the credit in contravention of the provisions contained in section
