Non-resident taxable person Vs. Input Service Distributor

Posted on 11 June 2022 Category : GST terms difference

Difference between Input Service Distributor and Non-resident taxable person under GST terms

What is Non-resident taxable person? How does Input Service Distributor work under GST regime? What are the difference between Non-resident taxable person and Input Service Distributor?

Under GST system, the following information explains about Non-resident taxable person and Input Service Distributor.

As per GST terms, non-resident taxable person’ as any person who occasionally undertakes transactions involving the supply of goods or services, or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. The concept of Input Service Distributor (ISD) is provided in GST too. It is defined as 'an office of supplier of goods and/or services, which has received input services under the cover of tax invoice, and is allowed to distribute the said tax credit to the supplier of goods and/or services registered under the same PAN'. This indicates that the ISD is an office:

The details about Non-resident taxable person 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 Non-resident taxable person 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 Non-resident taxable person and Input Service Distributor separately below. You may kindly read the below links to know more about Input Service Distributor and Non-resident taxable person.

Grant of registration to non-resident taxable person under GST

Input Service Distributor under GST

The above information easily explains about Input Service Distributor and Non-resident taxable person.

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