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Ajnas (Student)     19 June 2021

GST related query........

Input service distributor is required follow 105% itc rule for itc distribution(GSTR 6)?

 2 Replies


Sourav (Student)     19 June 2021

No, ISD cannot follow 105% of ITC. There is another formula for ITC for ISD
Heet Shah

Heet Shah (Tax Consultant)     19 June 2021

105% Rule apply in all cases where tax payer is claiming ITC. 

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