https://www.taxtmi.com/manuals?id=1788 An Input Service Distributor (ISD) is an office that distributes input tax credit to registered recipients with the same PAN, must obtain separate registration and file monthly GSTR-6. Credit may be distributed only to recipients who use the services for business and only up to available credit. Where attribution is unclear, distribution among operational recipients is pro rata based on state turnover; eligible and ineligible credits must be segregated and distributed in the same month, and adjustments on credit notes are apportioned proportionately. en-us Mon, 07 Jan 2019 17:10:00 +0530 Tue, 08 Jan 2019 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1788 An Input Service Distributor (ISD) is an office that distributes input tax credit to registered recipients with the same PAN, must obtain separate registration and file monthly GSTR-6. Credit may be distributed only to recipients who use the services for business and only up to available credit. Where attribution is unclear, distribution among operational recipients is pro rata based on state turnover; eligible and ineligible credits must be segregated and distributed in the same month, and adjustments on credit notes are apportioned proportionately. Manuals GST Mon, 07 Jan 2019 17:10:00 +0530 https://www.taxtmi.com/manuals?id=1788