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They shall issue a challan/invoice or bill for distributing credit


This challan/invoice or bill must contain

  • Name ,address of Input Service Distributor
  • Name ,address of Recipient  of Credit (party to whom bill issued)
  • Amount of Credit
  • Name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan;


Note:-The invoice/blil/challan must be serially numbered


Exemption to banking companies and financial institution and NBFC

Their invoice need not be serially numbered.



If a taxpayer has centralized registration, do they still need to be registered as Input Service Distributor

Yes, because a person may have a place where he is not providing any output services, but may have input services received there

Hence, the person need to be registered as ISD to distribute credit


  1. Service Tax
  2. Service Tax Procedures
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .