Input Service Distributor and Input Tax Credit under GST terms

How to differentiate Input Tax Credit with Input Service Distributor?

 

What is Input Tax Credit? How does Input Service Distributor work under GST regime? What are the difference between Input Tax Credit and Input Service Distributor?

 

Under GST system, the following information explains about Input Tax Credit and Input Service Distributor.

 

As per GST terms,   Input Tax Credit ITC is a mechanism to ensure that the supplier needs to pay GST in cash only on the value addition. ITC mechanism thereby avoids cascading of taxes that is ‘tax on tax’. Under the previous system of indirect taxation.

“Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax.

 

The details about Input Tax Credit and Input Service Distributor with simple language from GST terms have been mentioned in this web blog separately. We suggest you to read these articles on Input Tax Credit and Input Service Distributor, so as to enable you to have a clear idea on these GST terms.

 

For your immediate reference, we give below web links on Input Tax Credit and Input Service Distributor separately below.  You may kindly read the below links to know more about Input Service Distributor and Input Tax Credit.  

 

Meaning of Input Tax Credit Mechanism in GST

Meaning of term Input Service Distributor under GST

 

The above information easily explains about Input Service Distributor and Input Tax Credit.

 

We hope, you have satisfied with the difference between Input Tax Credit and Input Service Distributor explained above. Do you have different thought on difference between Input Service Distributor and Input Tax Credit?

 

Share below your thoughts about Input Tax Credit and Input Service Distributor

 

 

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Authority for advance ruling, Section 96 of CGST Act, 2017           

Section 94 of CGST Act, 2017 Liability in other cases         

Liability to pay tax, interest or penalty in certain cases, Sec 93 CGST Act 

Section 90 Liability of partners of firm to pay tax, CGST Act, 2017

Liability of agent and principal, Sec 86 of CGST Act, 2017

Provisional attachment to protect revenue in certain cases, Sec 83 of CGST Act, 2017      

Recovery of tax, Section 79 of CGST Act, 2017

GST exemptions for SME

GST, Composition scheme changes        

Tax wrongfully collected and paid to Central Government or State Government, Sec 77 of CGST Act, 2017            

Term SGST under GST

What is apportionment of tax and settlement of funds under GST

What is Settlement Commission under GST

Term Separate registration for multiple business under GST

Meaning of term Self Assessed Tax under GST

What is Scrutiny of returns under GST

Excise and Customs - Click here to read complete notification under Budget 2014

How to get Export Orders?

How to settle dispute in Exports and Imports?

Click here to know India Trade Classification(ITC)

Pre shipment bank finance to suppliers for exports through other agencies

Types of export containers

Measurement of export containers

How to import to India from El Salvador?

How to export from India to El Salvador?

How to export from Djibouti?

How to Import to Djibouti?

 

 

 

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers