The Madras High Court held that ITC distribution by an Input Service Distributor arises only after conditions under Section 16(2) are satisfied. Authorities cannot insist on same-month distribution ...
The court held that possession of a tax invoice does not automatically create ITC entitlement. Credit can be distributed only after statutory conditions under Section 16 are ...
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From April 1, 2025, Companies Must Follow This New GST Rule for ITC Distribution – What You Need to Know
Starting April 1, 2025, the government has made it mandatory for businesses to distribute Input Tax Credit (ITC) through the ...
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