Goods and Services Tax – Started By: – RadheyShyam Mangal – Dated:- 24-3-2018 Last Replied Date:- 13-5-2018 – As per Section 20 of the CGST Act, input tax credit on account of IGST Credit can be distributed by Input Service Distributor as IGST or CGST. As per Rule 39(e) of CGST Rules, which prescribes procedure for distribution of credit by Input Service Distributor, says input tax credit on account of IGST can be distributed as IGST itself. The GSTR-6 available online has one loophole i.e. it
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