Question 14 – Draft-Bills-Reports – Returns Process and matching of Input Tax Credit – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. Do Input Service Distributors (ISDs) need to file separate statement of outward and inward supplies with their return? Ans. No, the ISDs need to file only a return in Form GSTR6 and the return has the details of credit received by them from the service provider and the credit distributed by them to the recipient units. Since their return itself co
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