https://www.taxtmi.com/article/detailed?id=15173 Registration as an Input Service Distributor is mandatory where third party input services received centrally are used across multiple GSTINs; the head office must obtain a separate ISD GSTIN, ensure vendors invoice that GSTIN, claim ITC at the ISD, distribute ITC monthly via GSTR 6 with supporting distribution invoices, and maintain audit ready documentation to avoid denial of credit and penalties. en-us Sat, 04 Oct 2025 08:24:47 +0530 Sat, 04 Oct 2025 08:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15173 Registration as an Input Service Distributor is mandatory where third party input services received centrally are used across multiple GSTINs; the head office must obtain a separate ISD GSTIN, ensure vendors invoice that GSTIN, claim ITC at the ISD, distribute ITC monthly via GSTR 6 with supporting distribution invoices, and maintain audit ready documentation to avoid denial of credit and penalties. Articles Goods and Services Tax - GST Sat, 04 Oct 2025 08:24:47 +0530 https://www.taxtmi.com/article/detailed?id=15173