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Input Service Distributor ” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office.

Why do business get themselves as Distributor

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So that they can distribute Credit to their other Branches

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What type of Input Tax Credit can be distributed

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Only Input Service can be Distributed

Inputs and Capital Goods cannot be Distributed

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What type of Invoice to be issued by Input Service Distributor

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Tax Invoice to be issued

Separate series of invoice is required for purpose of Distributing Credit

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Can it be distributed to Other Business Also of same holding company

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No, Pan No should be same for distributing credit

(Holding and Subsidiary Company will have separate Pan No)

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Definition of Input Service Distributor.png

How to Distribute Credit if it is Related to More than One Office?

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Credit to be Distributed

On basis of Last Year Turnover

Of business currently existing in Current Year

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What if there is no last year turnover

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Turnover of Previous Quarter (last quarter prior to distribution) to be considered

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GST Return for July, Aug, Sep to be filed by  15 Nov 2017

  1. GST - Goods and Services Tax, India
  2. GST Computation & Accounting
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About the Author

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 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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