Jul 11, 2024
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What is Input Service Distributor (ISD)?
ISD means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the
purposes of distributing the credit of central tax (CGST), State tax (SGST)/ Union territory tax (UTGST) or integrated tax (IGST) paid on the said services to a supplier of
taxable goods or services or both having same PAN as that of the ISD.
Tags
sgsttax-invoicessuppliergoodsreceiptservicesreceivescgstinput-service-distributorigstutgst