INPUT CREATE OF ISD

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)