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


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.