244.            ABC Ltd., a service provider has raised the invoice dated 30th June 2017 for the month of June 2017 for the rent of corporate office but the bill has been delivered to the company on 5th July 2017 after the appointed date which is 1st July 2017. discuss.

Since the invoice is received by the input service distributor on or after the date of applicability of GST on 5th July 2017, he can distribute the credit in the form of CGST or IGST depending on the supply being intra state or intra state supply.