Welcome to your Ch 30: Examine the following statements- (1 to 5)
1. Examine the following statements-
i) ISD is the office of supplier of goods or service or both.
(ii) ISD can supply goods or services or both.
2. Examine the following statements-
(i) ISD can receive tax invoices for receipt of input goods
(ii) ISD can receive tax invoices for receipt of input services.
3. Examine the following statements-
(i) ISD can distribute credit of taxes on the services to a same PAN office.
(ii) ISD shall issue tax invoice for distribution of credit.
4. ISD and it’s other office which makes taxable supply are located in same State. ISD shall distribute credit-
(i) IGST as IGST
(ii) CGST as IGST
5. ISD is located in UP and it’s other office which makes taxable supply is located in MP. ISD shall distribute credit-
(i) Cess as Cess
(ii) CGST as IGST
