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INPUT CREATE OF ISD

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Naresh Pawde

1 Points Posted on 10 March 2023

If ISD GSTIN- Holder has not shown ISD credit in gstr -6 Can it be allowed to normal GSTIN.

Replies (2)

Quick Summary

This discussion clarifies the process for claiming Input Service Distributor (ISD) GST credit. If an ISD holder fails to report their distributed credit in the monthly GSTR-6 return, the recipient GSTIN cannot claim that credit. The credit only becomes visible in the recipient's GSTR-2A after being correctly reported by the ISD in their GSTR-6.

sabyasachi mukherjee

Profession Business

28246 Points Posted on 10 March 2023

Input creation of isd holder .
yes possible.

CA Sorav Gupta

Chartered Accountant

1005 Points Posted on 12 March 2023

Invoices issued by ISD for distribution of ITC are reported monthly by them in GSTR- 6. The invoices uploaded in this return are shown to the respective recipient in their GSTR-2A.

Hence, if an ISD has not filed GSTR- 6 or has not reported any invoice in the return, then the corresponding credit will not be allowed to the recipient./

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
CA. Sorav Gupta
(Practicing Chartered Accountant)