12 January 2026
my client is input service distributor one party of our client filed return for the month dec 2025 on 11/01/2026 but they have missed to raised isd invoice. now they are filing the gstr 1a and showing the ISD invoice on 12/01/2026. now the query is when the ISD will take the credit 1) in the month of JAN ( for dec return) or 2)in the month of FEB( for JAN return). and when this credit will reflect in gstr 6a of ISD( dec or jan).
14 January 2026
✔ Credit will reflect in January 2026 GSTR-6A ✔ ISD can take credit in January 2026 GSTR-6 ✔ Not in December, not required to wait for February
CAclubindia
