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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Understanding Input Service Distributor (ISD) Rules in GST: Registration, Credit Distribution, and Compliance</h1> The Input Service Distributor (ISD) in GST is an office of a supplier that receives tax invoices for input services and distributes the credit of taxes paid on these services to suppliers with the same PAN. ISDs must register separately under GST and cannot migrate existing registrations. They can distribute credit only to those who use the input services in business and must use specific documents for distribution. ISDs must file monthly returns and can have multiple offices. Credit distribution follows specific rules, including pro rata distribution based on turnover. Excess or incorrect credits are recoverable from recipients, not ISDs.

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