isd

ISD is defined as follows under GST and can distribute ITC only in respect of input services and not of goods. Further, GSTR 3B is not requried to be filed by ISD but only GSTR 6. Let me know any difference in understanding of the query..

(61) “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;

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