Tag Archives: Explanation 2 to Section 21(3) Revised Model GST Law

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

By | 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… Read More »