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Understand the concept of Input Service Distributor ( ISD ) under GST, its role in distributing input tax credit, and the process for registration and compliance. ISD stands for Input Service Distributor, an office of a supplier that receives invoices for input services and distributes the credit to other units. Learn how to register, receive and distribute credit as an ISD under GST laws with examples and rules. Input Service Distributor is an office of a business that receives invoices for input services and distributes ITC to its branches having same PAN. Definition and purpose of Input Service Distributor Definition As per Section 2 (61) of CGST Act, 2017, “Input Service Distributor ( ISD )” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax u/s 9 (3) or 9 (4), for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the ...
