Who is an ISD?

Who is an ISD?
Question 29
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.

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