Input Service Distributor mechanism allocates input tax credit to units with same PAN under prescribed formula and filing requirements. Input Service Distributor (ISD) is an office that issues prescribed documents to distribute input tax credit of CGST, SGST/UTGST or IGST to suppliers with the same PAN under Section 20 of the CGST Act, 2017. ISDs require separate registration and must distribute ITC only to registered recipients who used the input services, using an ISD invoice/credit note. Distribution follows attribution to recipients, operation-unit limitation, turnover-based state/UT ratio for the attributable period, and must not exceed available credit. Monthly returns are filed in FORM GSTR-6 by the 13th of the following month.
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 allocates input tax credit to units with same PAN under prescribed formula and filing requirements.
Input Service Distributor (ISD) is an office that issues prescribed documents to distribute input tax credit of CGST, SGST/UTGST or IGST to suppliers with the same PAN under Section 20 of the CGST Act, 2017. ISDs require separate registration and must distribute ITC only to registered recipients who used the input services, using an ISD invoice/credit note. Distribution follows attribution to recipients, operation-unit limitation, turnover-based state/UT ratio for the attributable period, and must not exceed available credit. Monthly returns are filed in FORM GSTR-6 by the 13th of the following month.
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