Can an ISD Registration distribute the RCM credit billed it by the normal registration. Assessee is registered in different states. State in which ISD registration is there also have regular registration.Now the regular registration has got certain invoices for common services which attracts RCM. So can the assessed distribute such credit through ISD?

Reply—As per section 2(62) of CGST Act, “input tax” includes the tax payable under the provisions of sub-sections (3) and (4) of section 9, therefore an ISD can distribute the RCM credit also.