{"id":1375,"date":"2016-09-22T18:17:47","date_gmt":"2016-09-22T12:47:47","guid":{"rendered":""},"modified":"2016-09-22T18:17:47","modified_gmt":"2016-09-22T12:47:47","slug":"if-services-are-received-by-isd-under-the-earlier-law-can-the-itc-relating-to-it-be-distributed-in-gst-regime","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1375","title":{"rendered":"If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime"},"content":{"rendered":"<p>If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime<br \/>Question 23<br \/>Bill  <br \/>Transitional Provisions<br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime?<br \/>\nAns. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day &#8211; section 162.<br \/>\n &#8211;<br \/>Statute, statutory pr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22525\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regimeQuestion 23Bill Transitional ProvisionsFAQ on GST dated 21.9.2016 based on Draft Model GSTQ 23. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime? &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1375\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1375","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1375"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1375\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}