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of <h1>Understanding GST: How the Input Service Distributor Mechanism Distributes Input Tax Credits for Services</h1> The Input Service Distributor (ISD) mechanism under GST allows a centralized office of a supplier to distribute input tax credits from common invoices for services across various units with the same PAN. ISD is not applicable for goods. The head office, which receives invoices for services used by multiple units, distributes the credit proportionally based on each unit's turnover. ISDs must register separately and issue ISD invoices for credit distribution. They must file monthly returns in GSTR-6, which are reflected in the recipients' GSTR-2A. ISDs cannot handle reverse charge invoices and must register separately as a normal taxpayer if needed.
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