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Input Service Distributor article explain important facts in ISD under GST, Section 39 of CGST, ISD role in business and more. ISD or an Input Service Distributor is a type of taxpayer under GST who needs to distribute the GST input tax credits that pertain to its GSTIN to its units or branches having different GSTIN but registered under the same PAN. From 1st April, 2025, it is mandatory to get register under GST as ISD and start complying with ITC distribution and GSTR-6 filing if your entity receives common input service invoices for multiple GSTINs. Latest Updates 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 ... 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.
