GST Funda : Concept of ‘Input Service Distributor’

As per the GST law, an ‘input service distributor’ (ISD) means an office of the supplier of goods or services or both which receives tax invoices issued towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of CGST, SGST / UTGST or IGST paid thereon, to the supplier of taxable goods or services or both having same PAN as that of the ISD....