Meaning of ‘recipient of credit’ :
The expression “recipient of credit” means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor – Explanation (b) to section 20 of CGST Act.
Meaning of ‘recipient of credit’ :
The expression “recipient of credit” means the supplier of goods or services or both having the same Permanent Account Number as that of the Input Service Distributor – Explanation (b) to section 20 of CGST Act.