https://www.taxtmi.com/manuals?id=7595 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. en-us Tue, 25 Feb 2025 12:24:00 +0530 Fri, 28 Feb 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7595 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. Manuals GST Tue, 25 Feb 2025 12:24:00 +0530 https://www.taxtmi.com/manuals?id=7595