https://www.taxtmi.com/article/detailed?id=16027 The article explains that the Input Service Distributor (ISD) is the mandated mechanism under Sections 2(61), 20 and 21 of the CGST Act and Rule 39 of the CGST Rules to allocate input tax credit of common services among distinct registered units of the same entity. It summarises procedural requirements: timely distribution within the prescribed period, issuance of ISD invoices and credit notes, turnover-based prorata apportionment where services benefit multiple units, separate accounting of eligible and ineligible credit, reporting in Form GSTR-6, and recovery procedures for excess distribution under the Act. en-us Mon, 16 Mar 2026 08:44:26 +0530 Mon, 16 Mar 2026 08:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16027 The article explains that the Input Service Distributor (ISD) is the mandated mechanism under Sections 2(61), 20 and 21 of the CGST Act and Rule 39 of the CGST Rules to allocate input tax credit of common services among distinct registered units of the same entity. It summarises procedural requirements: timely distribution within the prescribed period, issuance of ISD invoices and credit notes, turnover-based prorata apportionment where services benefit multiple units, separate accounting of eligible and ineligible credit, reporting in Form GSTR-6, and recovery procedures for excess distribution under the Act. Articles Goods and Services Tax - GST Mon, 16 Mar 2026 08:44:26 +0530 https://www.taxtmi.com/article/detailed?id=16027