ISD registration as a distinct concept from a regular GSTIN, the distribution mechanism for common input-service credit across branches sharing a PAN, and the current mandatory-vs-optional status of ISD for cross-charge scenarios.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
An Input Service Distributor is an office of the supplier that receives tax invoices for input SERVICES (not goods) used by its other establishments (branches) registered under the same PAN, and distributes the credit to them. ISD registration is DISTINCT from the regular GSTIN(s) of the branches receiving the distributed credit — an office cannot distribute credit using its ordinary GSTIN; it must be separately registered as an ISD for that purpose.
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