Input Service Distributor (ISD) :
♦ Input services availed in Head Office or depots or regional offices can be availed at other places through mechanism of ‘Input Service Distributor’.
♦ They have to file return in form GSTR-6.
♦ Distribution of input tax credit will be on basis of turnover as per formula given in rule 4 of Input Tax Credit Rules.
♦ Invoice will be issued as per rule 7 of Tax Invoice Rules.
♦ If credit is reduced by credit note, such reduction will also be distributed on proportionate basis.