Rule 39 - Procedure for distribution of input tax credit by Input Service Distributor.

39. 1[(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the following conditions, namely: –– (a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter VIII of these rules; (b) t

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4 Notifications/Circulars on Rule 39

3 case laws on Rule 39