Points to be noted :
* Section 20(1) does not permit distribution of CGST as SGST and vice versa. This flows from the fundamentals of the GST law wherein the credit of CGST cannot be utilized against SGST and vice versa.
* Input Service Distributor is not liable to furnish the details of inward and outward supplies. Input Service Distributor is liable to file return in GSTR-6 on or before 13th of the month succeeding the tax period. The details relating to input tax credit distributed is communicated to the recipient in Part B of GSTR-6A.
* ISD is not required to file Annual Return.
* ISD registration is for one office of the taxpayer which will be different from the normal registration.
* The revenue generating units have GST liability, so rightly the ITC on those services used by them must be allocated to them to use the tax credit to set off against their tax liability.
* Different offices of a taxpayer can apply for ISD registration.
* Different offices like marketing division, security division etc. may apply for separate ISD.
*The credit distributed in contravention of provisions of Act could be recovered from the recipient to which it is distributed along with interest.
*ISDs need to file only a return in Form GSTR- 6 and the return has the details of credit received by them from the service provider and the credit distributed bythem to the recipient units. Since their return itself covers these aspects, there is no requirement to file a separate statement of inward and outward supplies.