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<h1>Understanding Input Service Distributor (ISD) in GST: Registration, Credit Distribution, and Compliance Requirements</h1> An Input Service Distributor (ISD) in GST is an office of a supplier that receives tax invoices for input services and distributes the credit of CGST, SGST/UTGST, or IGST to suppliers with the same PAN. ISDs must register separately under GST and use specific documents for credit distribution. Credit can only be distributed to those using the services in business operations, often based on turnover ratios. ISDs must file monthly returns and can have multiple registrations. Excess or incorrect credit distribution is recoverable from recipients. ISDs can distribute various tax credits as IGST, CGST, or SGST/UTGST depending on the recipient's location.