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inout service distributor

Gunjan Kumari (55 Points)

06 June 2018

who is input service distributor who files gst r 6

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3 Replies

Vinod Babu (24191 Points)
Replied 06 June 2018

An Input service distributor (ISD) is a businesswhich receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice.

The branches can have different GSTINs but must have the same PAN as that of ISD.

GSTR 6 is a monthly return that has to be filed by an Input Service Distributor.

It contains details of ITC received by an Input Service Distributor and distribution of ITC.

There are a total of 11 sections in this return.