Articles in this section

• What is Input Service Distributor (ISD)?
• What are the requirements for registration as ISD?
• What are the conditions/restrictions for distribution of credit?
• Is the ISD required to file return?
• Can a company have multiple ISD?
• What are the provisions for recovery of excess/ wrongly distributed credit by ISD?
• Whether CGST and IGST credit can be distributed by ISD as IGST credit to units located in different States?
• Whether SGST credit can be distributed as IGST credit by an ISD to units located in different States?
• Whether the ISD can distribute the CGST and IGST Credit as CGST credit?
• What are the documents through which the credit can be distributed by an ISD?