Input Service Distributor article explain important facts in ISD under GST, Section 39 of CGST, ISD role in business and more. Input Service Distributor is an office of a business that receives invoices for input services and distributes ITC to its branches having same PAN. From April 1, 2025, ISD registration is mandatory for businesses distributing input tax credit on services across multiple offices under the same PAN.... Understand the concept of Input Service Distributor ( ISD ) under GST, its role in distributing input tax credit, and the process for registration and compliance.
