{"id":31107,"date":"2020-04-21T13:00:12","date_gmt":"2020-04-21T07:30:12","guid":{"rendered":"https:\/\/enterslice.com\/learning\/?p=31107"},"modified":"2023-03-29T10:32:07","modified_gmt":"2023-03-29T05:02:07","slug":"an-overall-concept-of-input-service-distributor-isd-under-gst","status":"publish","type":"post","link":"https:\/\/enterslice.com\/learning\/an-overall-concept-of-input-service-distributor-isd-under-gst\/","title":{"rendered":"An Overall Concept of Input Service Distributor (ISD) under GST"},"content":{"rendered":"<p class=\"has-drop-cap\">The theory of Input Service Distributor (ISD) is in existence since the Service Tax Regime. According to the <strong>CENVAT credit rules 2004<\/strong>, Input Service Distributor means the manufacturer&rsquo;s office or of the producer or provider of output service, which receives the invoices issued towards the purchase of the input services. The idea of input service distributor under <strong><em><a href=\"https:\/\/enterslice.com\/gst-registration\">GST<\/a><\/em><\/strong> has its base on the service tax regime. Therefore, it is proposed to take a look at how a manufacturing unit&rsquo;s head office and its branch units function to understand the idea of Input Service Distributor. Typically, the head office of an organisation obtains services that are general for all the company&rsquo;s units located across the country. As a result, the supplier of the services issues an invoice in the name of the head office of the company. The invoice is issued in the name of the company&rsquo;s headquarters because the headquarters raise the purchase orders.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is an Input Service Distributor (ISD) under GST?<\/h2>\n\n\n\n<p>As prescribed in section&nbsp;<strong>2 (61) of the Central Goods and\nServices Tax Act, 2017<\/strong>, an Input Service Distributor has the following\ncharacteristics:<\/p>\n\n\n\n<ul><li><em>The office of the goods and\/ or services is Input Service Distributor.<\/em><\/li><li><em>The office receives tax invoices as per section 31 of the CGST Act, towards the receipt of input services used by its branches.<\/em><\/li><li><em>It generates a prescribed document to distribute tax credit on such services.      This credit is against central tax or state tax or integrated tax or Union territory tax paid on the said services.<\/em><\/li><li><em>This document is issued in its branches, which can supply the taxable goods and\/or services. There can be different GSTIN no for these branches, but the branches must have the same PAN Number as the head office or Input Service Distributor (ISD).<\/em><\/li><li><em>Therefore, an office of the supplier that has an intention to act as an Input Service Distributor (ISD) must obtain a separate ISD. This statement clarifies that the registration number of the organisation as an input service distributor is different from the registration number, which is obtained by it as per section 22 of the CGST Act, 2017.<\/em><\/li><\/ul>\n\n\n\n<p>The CGST Rules, 2017 also prescribes the procedural situations to be observed by the input service distributor (ISD) under GST. The manner and even the quantum of <strong><a href=\"https:\/\/enterslice.com\/learning\/itc-rules-for-capital-goods-under-gst\/\"><em>input tax credit<\/em><\/a><\/strong> (ITC) to be distributed by Input Service Distributor to the eligible beneficiaries, the invoice that must be issued. Return that must be filed by the input service distributor and how to deal with the input tax credit on the credit and debit notes issued to the office.<\/p>\n\n\n\n<div class=\"read\"><p><b>Also, Read:<\/b> <mark><a href=\"https:\/\/enterslice.com\/learning\/complete-synopsis-on-gst-refund-of-unutilised-input-tax-credit\/\">Complete Synopsis on GST Refund of Unutilised Input Tax Credit<\/a><\/mark>.<\/p><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">What are the conditions to be complied by an Input Service Distributor\n(ISD) under GST?<\/h2>\n\n\n\n<p><em>The conditions to be fulfilled by an input service distributor (ISD) under GST are as follows:<\/em><\/p>\n\n\n\n<ul><li>The tax paid on the services used during the course of business by the business of a registered person can only be distributed by input service distributor to them.<\/li><li>Input Tax Credit available in a particular month must be distributed in the <strong>same month<\/strong>. So, delaying of the credit distribution is not permitted. It must also be ensured by the input service distributor not to distribute credit in excess of what is available with him.<\/li><li>An input service distributor cannot accept any invoices on which the tax is to be paid on <strong>reverse charge mechanism (RCM) <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;Basis&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;In finance, the &amp;quot;basis&amp;quot; is a term with several applications, including representing the difference between the spot price and the future contract price of an asset, which is vital in investment(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/basis\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>basis<\/a><\/strong>. The recipient of service taxable under the reverse charge mechanism must discharge the tax liability, and then it can take credit for the same. <\/li><li> Hence,  if it wants to take reverse charge supplies, it should ensure that it gets itself registered as a normal taxpayer, but it cannot distribute the tax credit available thereof.<\/li><li>The credit of CGST or SGST, UT\/ GST, or IGST must be separately distributed.      Also, eligible<strong>&nbsp;and ineligible<\/strong> credit needs to be distributed separately.<\/li><li>The credit that is applicable to any particular <strong>recipient unit<\/strong> is distributed to it even if the unit is <strong>unregistered<\/strong> or makes <strong>exempted supplies.<\/strong><\/li><li>It is mandatory to make separate registration <strong>as an input service distributor<\/strong>&nbsp;even though it has received the registration in      REG-01 as a normal taxpayer by registering itself under Serial number 14      of the form that it is registering as ISD.<\/li><li>There is a probability that the <strong>different offices of a company<\/strong> can have separate registrations as input service distributor. It can also be said that an entity or a company can have multiple ISD registrations. <\/li><li>The input service distributor is supposed to issue an invoice known as<strong> ISD invoice only<\/strong> to those units to whom it wants to distribute the credit of tax paid on services. There should be a clear indication as to the primary purpose of issuing the invoice input tax credit. <\/li><li>The office needs to issue<strong>&nbsp;an ISD credit note<\/strong> if the credit that is already distributed gets reduced for any reason.<\/li><\/ul>\n\n\n\n<p>The significant&nbsp;<strong>points to be included in the Invoices<\/strong>&nbsp;by\nInput Service Distributor (ISD) under GST for the purpose of ISD invoice and\nISD credit note are as follows:&nbsp;<\/p>\n\n\n\n<ul><li><em>The name, address and GSTIN of the ISD and the      recipient unit<\/em><\/li><li><em>A successive serial number which is either alphabets or numbers or special characters or combination thereof.<\/em><\/li><li><em>Date of issue of the invoice.<\/em><\/li><li><em>Amount of the credit distributed.<\/em><\/li><li><em>Signature of the ISD or his authorised representative.<\/em><\/li><\/ul>\n\n\n\n<p><\/p><div class=\"shadow4\"><strong><em>Note<\/em><\/strong><em>: There is an exception as to who does not need to number the\ndocument serially.<\/em><\/div>\n\n\n\n<ul><li><em>In case the ISD is a\nbanking company or a financial institution, including <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;NBFC&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;Non-Banking Financial Companies (NBFC) operate similarly to banks but do not possess the legal status of a bank. Registered under the Companies Act 2013 and governed by the RBI Act&amp;#039;s section(...)&lt;\/div&gt;\"  href=\"https:\/\/enterslice.com\/learning\/terms\/nbfc\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'>NBFC<\/a>, then it is not\nrequired to number the document serially.<\/em><\/li><\/ul>\n\n\n\n<p><em>The Input Service Distributor needs to file&nbsp;<strong>GSTR-06<\/strong>\nby the 13th of the month, succeeding in the relevant month, indicating that the\ncredit distributed for the month pertinent to the recipient units and the ISD\ninvoices issued in the relevant month. <\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Distribution of Input Tax Credit (ITC) by the Input Service Distributor\n(ISD) under GST<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Form GSTR-6<\/h3>\n\n\n\n<p>An ISD distributes input tax credit or ITC in the same\nmonth in which it is made available to the central office. Hence, the details\nof ITC distribution are filed in form&nbsp;<strong>GSTR &ndash; 6<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Invoice Details<\/h3>\n\n\n\n<p>The office, as an input service\ndistributor, needs to issue an invoice to distribute the tax credit. Such a tax\ninvoice must include the following details:<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"537\" height=\"321\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled-5.png\" alt=\"Invoice Details\" class=\"wp-image-31111\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled-5.png 537w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled-5-300x179.png 300w\" sizes=\"(max-width: 537px) 100vw, 537px\"\/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Eligible and Non-Eligible Input Tax Credit<\/h3>\n\n\n\n<p>The\neligible and non-eligible credit must be distributed separately. For this, it\nis important to identify eligible and non-eligible credit. This can be achieved\nby checking section 17(5) of the CGST Act, 2017, for the credit that is not\nallowed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">ITC is to be Given Only to Specific Recipient<\/h3>\n\n\n\n<p>The credit for paid\ntaxes on input services applies to a specific recipient of credit. It shall be\ndistributed to that recipient only. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Distribution of ITC in case of more than one Recipient<\/h3>\n\n\n\n<p>In this type of cases,\ncredit must be distributed on a pro-rata basis.ITC on input services is\navailable to the entire recipient who has utilised the common services.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Pro-Rata Calculation<\/h3>\n\n\n\n<p>ITC needs to be distributed among the recipients on a\npro-rata basis in case ITC is available to more than one recipient. The basic\nof pro-rata calculation is based on a ratio. This ratio is the ratio between\nthe following components:<\/p>\n\n\n\n<ul><li>The&nbsp;total turnover of the recipient\nin a particular State\/ Union Territory to <\/li><li>&nbsp;The\naggregate of the turnover of all the recipients to whom such input service is\napplicable. This ITC is distributed only if the branch units are operational\nduring the relevant period. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Calculation of Turnover<\/h2>\n\n\n\n<p>The\nterm turnover includes the sale of goods that are not taxable as per the CGST\nAct, 2017, in order to calculate turnover. However, the goods covered under\nentry 84 of List I and also Entry 51 and 54 shall be excluded.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is the Meaning of Relevant Period?<\/h2>\n\n\n\n<p><strong>The term &ldquo;relevant period&rdquo; is defined as follows:<\/strong><\/p>\n\n\n\n<ul><li>Firstly, the recipients of credit have\ntheir aggregate turnover in their States or Union territories (UTs). These\ncredits belong to the financial year preceding the year during which credit is\nto be distributed. Here, the preceding financial year is considered as the\nrelevant period.<\/li><li>Secondly, if a few or all the recipients\nof credit do not have any turnover in their States or UTs. This credit is calculated\nin the financial year preceding the year during which the credit is to be\ndistributed. Here, the relevant period is the last quarter previous to the\nmonth during which credit must be distributed. Provided the details of the\nturnover of the recipients are available.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">The formula for Calculation of Input Tax Credit <\/h2>\n\n\n\n<p><strong>The formula for calculating the input tax credit that needs to be distributed is as follows:<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><\/p><div class=\"shadow4\"><p style=\"text-align:center\"><strong>C1= (T1\/T) x C<\/strong><\/p><\/div>\n\n\n\n<p><strong>Where,<\/strong><br> C is the&nbsp; amount of total credit that is to be distributed<br> T1 is the Turnover of recipient R1 during the relevant period<br> T&nbsp; is the Sum of the turnover of all recipients to whom the input service is available during the relevant period<br> C1 is the&nbsp; ITC that is required to be distributed to recipient R1. The recipient here can be registered as well as non-registered.<\/p>\n\n\n\n<p>The above-shown formula applies to all the&nbsp;<strong>taxes\nunder GST<\/strong>. That is Central Tax, State-Tax, UT Tax, and\nIntegrated Tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Distribution of ITC<\/h2>\n\n\n\n<p><em>The ISD needs to be distributed ITC in the following manner:<\/em><\/p>\n\n\n\n<ul><li>The first case is related to the one where the ISD and the recipient unit are located in the same State. In such a case,<ul><li>The central tax credit is distributed as a central tax (CGST).<\/li><li>The credit of the tax of state is distributed as State tax or SGST.<\/li><li>The credit of Union Territory Tax is distributed as UT Tax or UTGST.<\/li><li>The credit of Integrated Tax is distributed as Integrated Tax or IGST.<\/li><\/ul><\/li><li>The second case is one where ISD and recipient are located in different States. In this type of case, the credit of Central Tax, State-Tax, Union Territory Tax, and also the <strong>Integrated Tax<\/strong><sup><a href=\"https:\/\/cbic-gst.gov.in\/integrated-tax-notifications.html\"><strong>[1]<\/strong><\/a><\/sup> is distributed.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Credit and Debit Notes Issued by the Input Service Distributor (ISD) under\nGST<\/h2>\n\n\n\n<p>There are situations when the supplier of goods or\nservices issues a&nbsp;<strong>debit note<\/strong>&nbsp;or a&nbsp;<strong>credit\nnote<\/strong>&nbsp;after making a supply and issuing a tax invoice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Credit Notes Issued By Input Service Distributor (ISD) under GST<\/h3>\n\n\n\n<p>A credit note is a general document issued by the supplier\nof goods or services, after making a&nbsp;supply and by issuing a\ntax invoice, to a recipient. It is issued when:<\/p>\n\n\n\n<ul><li>The taxable value or the amount of tax\nlevied in the tax invoice is more than the taxable amount or the tax payable in\nrespect of the supply.<\/li><li>The recipient returns the goods supplied\nto them.<\/li><li>In\ncase the services or goods supplied are found to be deficient.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Debit Notes Issued By Input Service Distributor (ISD) under GST<\/h3>\n\n\n\n<p>A debit note as a document is issued\nby the supplier of goods or services, after making a supply and issuing of a\ntax invoice. This is issued when the taxable amount or the amount of tax levied\nin the tax invoice issued is less than the taxable value or tax payable with\nrespect to such supply of goods. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Treatment of Input Tax Credit (ITC) In Case of Credit Notes<\/h3>\n\n\n\n<p>The\nITC distributes to the unit branches against the original invoice and gets it\nreduced whenever the supplier issues a credit note to a service distributor. It\nis issued because of the goods that are returned by the recipient or on account\nof the excess taxable value on the supply made. Further, the ITC amounts get\nreduced as per the original invoice to the branch units. It is reduced in the\nratio in which the ITC was distributed to them originally.<\/p>\n\n\n\n<p>Hence,\nan ISD issues an &ldquo;ISD credit note&rdquo; to the branch units to reduce ITC\nproportionately. In the same month, this document is issued in which the credit\nnote approved to ISD is included in GSTR-6 return. Hence, this amount is added\nto the output tax liability of the recipient. When the ITC apportioned is less\nthan the adjusted amount, this is done.<\/p>\n\n\n\n<p>However,\nin some cases, the amount distributed is added to the recipient&rsquo;s output tax\nliability. This is done in cases where the allotted amount is negative.<\/p>\n\n\n\n<p>Now,\nthe same process will be followed where the ITC amount is distributed by an ISD,\nwhich is reduced later on for any of its recipients. <\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Distribution of ITC to a Wrong Recipient<\/h3>\n\n\n\n<p>Further, there are cases when the credit is\ndistributed to a wrong entity. This can be corrected by issuing an ISD credit\nnote to the recipient to whom ITC was distributed wrongly. Also, the ISD\ninvoice for that amount is issued to the recipient, who is genuinely entitled\nto such credit. Thus, both the documents must be shown in GSTR-6 of the ISD in\nthe similar month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Treatment of Input Tax Credit (ITC) In Case of Debit Notes<\/h3>\n\n\n\n<p>In some cases, the supplier issues a\ndebit note to an ISD. The ISD here shall distribute the ITC arising on account\nof the supplier issuing debit note to ISD. The distribution of this ITC among\nthe recipients in the month of issuing the debit note approved to ISD-office is\nincluded in the return in FORM GSTR-6. Here, it is not needed to distribute the\ncredit&nbsp;to other entities in the same portion to which credit about the\noriginal invoice was distributed.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Excess Distribution of Input Tax Credit or ITC to One or More Recipients<\/h3>\n\n\n\n<p>Section\n21 of Act provides deals with a case where ISD distributes credit in breach of\nthe provisions mentioned in section 20. In this act excess distribution of\ncredit to one or more recipients of the credit is shown. <\/p>\n\n\n\n<p>The excess credit distributed shall\nbe recovered from the recipients along with interest.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Filing of Return by Input Service Distributor (ISD) under GST<\/h2>\n\n\n\n<p>The\nISD shall electronically file the return in Form GSTR-6 as prescribed in Rule\n65 of the CGST Rules 2017. This form is filled based on details contained in\nForm GSTR-6A. On the other hand, specific information contained in Form GSTR-6A\nis added, modified, or deleted to fill Form GSTR-6. <\/p>\n\n\n\n<p>Hence, GSTR-6 consists of all the\ndetails of tax invoices in which the credit has been received and issued under\nsection 20. Additionally, the elements of invoices filed by an ISD in FORM\nGSTR-6 shall be made available to the credit recipient. These details are made\npossible to the recipient in Part B of FORM GSTR 2A electronically. Thus, the\nrecipient might include these details in FORM GSTR-2.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How will Enterslice Help You?<\/h3>\n\n\n\n<p>Enterslice intends to provide the\nfollowing services to an input service Distributor.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" loading=\"lazy\" width=\"485\" height=\"345\" src=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled2-1.png\" alt=\"enterslice help in gst\" class=\"wp-image-31110\" srcset=\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled2-1.png 485w, https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Untitled2-1-300x213.png 300w\" sizes=\"(max-width: 485px) 100vw, 485px\"\/><\/figure><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Takeaway<\/h3>\n\n\n\n<p>\n\nHence the concept of\ninput service distributor (ISD) under GST is a facility which is made available\nto businesses having a large share of ordinary expenditure and billing or\npayment is done from a centralized location. This mechanism is meant to make\nthings more relaxed regarding the credit taking process for entities, and the\nfacility is intended to toughen the seamless flow of credit under GST. \n\n\n\n<\/p>\n\n\n\n<div class=\"read\"><p><b>Read, Also:<\/b> <mark><a href=\"https:\/\/enterslice.com\/learning\/changes-in-utilization-of-input-tax-credit-under-the-gst-act\/\" target=\"_blank\" rel=\"noopener noreferrer\">Changes in Utilization of Input Tax Credit under the GST Act<\/a><\/mark>.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The theory of Input Service Distributor (ISD) is in existence since the Service Tax Regime. According to the CENVAT credit rules 2004, Input Service Distributor means the manufacturer&rsquo;s office or of the producer or provider of output service, which receives the invoices issued towards the purchase of the input services. The idea of input service [&hellip;]<\/p>\n","protected":false},"author":27,"featured_media":31116,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[49],"tags":[170,2929,2930],"acf":{"service_id":"68"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v14.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Overall Concept of Input Service Distributor(ISD) under GST - Enterslice<\/title>\n<meta name=\"description\" content=\"The theory of Input Service Distributor (ISD) is in existence since the Service Tax Regime. 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She has enough experience in handling legal affairs of the company. In the initial days of her career, she has worked as a legal researcher and has 3+ years of experience.","postViews":555,"readingTime":9,"nextPost":{"id":31136,"slug":"investment-by-non-residents-in-government-securities-through-the-fully-accessible-route"},"prevPost":{"id":31126,"slug":"managing-operational-risks-in-banking"},"featuredMediaUrl":"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2020\/04\/Input-Service-Distributor-ISD-under-GST.jpg","postTerms":"GST","_links":{"self":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/31107"}],"collection":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/comments?post=31107"}],"version-history":[{"count":0,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/posts\/31107\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media\/31116"}],"wp:attachment":[{"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/media?parent=31107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/categories?post=31107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/enterslice.com\/learning\/wp-json\/wp\/v2\/tags?post=31107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}