Input service distributor (ISD) ” means an office of the supplier of goods and/or services, which receives tax invoices issued towards receipt of input services or such other document as prescribed for the purposes of distributing the credit of CGST, SGST.
An office of the Supplier which receives tax invoices towards the receipt of input services and issues a document which distributes ITC paid on such services to a Supplier having the same PAN as the Input service distributor office.
The Input service distributor shall distributes the ITC, by issuing a document containing the amount of ITC being distributed.
