15 March 2018
Dear Sir, one of my client has many branches in all over India and Head Office is located at Mumbai.they are doing advertisements through hoardings to increase the sales and they doesn't have Input Service Distributor(ISD) registration.so my query is can they (Head Office) distribute the Credit of input tax without the registration as ISD? and if not then what is the procedure to claim those credit as normal taxpayer?please, answer me soon with the relevant sections/notifications/circulars of GST Act.. Thank You..
16 March 2018
i) Only ISD registered person can distribute the input tax credit manner of distribution of ITC specified in Sec-20 of CGST Act. ii) Eligibility and condition for taking ITC specified in Sec. 16. iii) Read rule-36 to 45 of CGST rules
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