Section 22 of the Income Tax Act, 1961, deals with the computation of annual value
Manner of recovery of credit distributed in excess
the context of the Goods and Services Tax (GST) in India, the “Manner of recovery
Manner of distribution of credit by input service distributor
An Input Service Distributor (ISD) is a registered taxpayer under GST who receives invoices for
Taking input tax credit in respect of inputs and capital goods sent for job work
Under the Goods and Services Tax (GST) regime in India, registered taxpayers can claim Input
Availability of credit in special circumstances
the context of the Goods and Services Tax (GST) in India, “Availability of credit in
Apportionment of credit and blocked credits.
In the context of the Goods and Services Tax (GST) in India, apportionment of credit