Concept of Input Service Distributor in GST
- 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?
- How to distribute common credit among all the units of an ISD?
- The ISD may distribute the CGST and IGST credit to recipient outside the State as?
- The ISD may distribute the CGST credit within the State as?
- The credit of tax paid on input service used by more than one supplier is
- Whether the excess credit distributed could be recovered by the department?
- What are the consequences of credit distributed in contravention of the provisions of the Act?
- Whether the SGST and IGST Credit can be distributed as SGST credit?