GST Input service distributor & recipient should have Same PAN to distribute Credit

By | March 18, 2017
(Last Updated On: March 18, 2017)

Whether the Input service distributor and the recipient situated in different States should have same PAN or different PANs

Explanation 2 to Section 21(3) [Manner of distribution of credit by Input Service Distributor] of Revised Model GST Law – Recipient of credit’ means the supplier of goods and / or services having the same PAN as that of Input Service Distributor

Leave a Reply

Your email address will not be published. Required fields are marked *