Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments

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  • Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments Book Detail

  • Author : Taxmann
  • Release Date : 2024-02-15
  • Publisher : Taxmann Publications Private Limited
  • Genre : Law
  • Pages : 12
  • ISBN 13 :
  • File Size : 83,83 MB
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Analysis | Input Service Distribution (ISD) Registration – Finance Bill 2024 Amendments by Taxmann PDF Summary

Book Description: In the Interim Budget 2024, certain amendments have been proposed in the provisions relating to Input Service Distribution (ISD) under GST. The proposed amendment, if notified, would mandate the ISD provisions regarding the common credit on third-party invoices. This article provides an in-depth examination of the proposed amendment, including: ‣ Key amendments in the provisions relating to ISD – Section 2(61) and Section 20 of the CGST Act, 2017 ‣ Analysis of the proposed amendment to ISD provisions ‣ Impact of proposed amendment on cross-charge ‣ Practical implications as well as difficulties due to the proposed amendment

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