Input Service Distributor mechanism enables distribution of input tax credit across units, requiring ISD invoices and monthly GSTR-6. An Input Service Distributor (ISD) is a separately registered office that issues prescribed ISD invoices to distribute input tax credit on input services (not goods) among units with the same PAN. ITC must be distributed in the month received and reported in FORM GSTR-6; eligible and ineligible credits are separately distributed. Distribution goes to units to which services are attributable, and where services are common the allocation is pro rata by turnover. Tax-type treatment distinguishes central, State/UT and integrated tax; ISDs cannot accept reverse-charge invoices unless separately registered as normal taxpayers.
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.
Input Service Distributor mechanism enables distribution of input tax credit across units, requiring ISD invoices and monthly GSTR-6.
An Input Service Distributor (ISD) is a separately registered office that issues prescribed ISD invoices to distribute input tax credit on input services (not goods) among units with the same PAN. ITC must be distributed in the month received and reported in FORM GSTR-6; eligible and ineligible credits are separately distributed. Distribution goes to units to which services are attributable, and where services are common the allocation is pro rata by turnover. Tax-type treatment distinguishes central, State/UT and integrated tax; ISDs cannot accept reverse-charge invoices unless separately registered as normal taxpayers.
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