Input Service Distributor under GST in India

Input Service Distributor under GST in India

Input Service Distributor under GST in IndiaWho is an Input Service Distributer in GST India?

As per GST Law of India, ISD stands for Input Service Distributor and has been defined under Section 2 (56) of MGL. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units proportionately. The ISD registration is for one office of the taxpayer which will be different from the normal registration. Different offices of a taxpayer can apply for ISD registration.

 

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