Input Service Distributor registration required; credit distribution rules revised and penalties introduced for unregistered machines. The Ordinance revises the ISD definition and replaces the section governing distribution of input tax credit, requiring offices receiving invoices for input services to register as Input Service Distributors and to distribute state or integrated tax credit in prescribed manners, times and under specified conditions. It also inserts a penal provision imposing a monetary penalty for each machine not registered under a notified special registration procedure and subjects such machines to seizure and confiscation unless the penalty is paid and registration is completed within the prescribed short period after notification.