Quick Summary
The Institute of Chartered Accountants of India (ICAI), through its GST Indirect Taxes Committee, has released the second edition of its "Handbook on Input Service Distributor (ISD) under GST", offering an updated and practical guide on the revised ISD framework effective from April 1, 2025. The handbook, updated till September 26, 2025, provides comprehensive coverage of the legal provisions, procedures, and recent amendments governing the ISD mechanism under the Goods and Services Tax (GST).
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FAQ :
The handbook provides an updated and practical guide to the revised ISD framework under GST, covering legal provisions, procedures, and recent amendments, especially in light of mandatory ISD registration from April 1, 2025.
The revised ISD framework, including mandatory ISD registration, is effective from April 1, 2025.
The handbook covers mandatory ISD registration, updated procedures under CGST Act and Rules, treatment of reverse charge services, ISD invoicing, GSTR-6 filing, penalties, eligible/ineligible ITC, and recent notifications and circular clarifications.
Yes, the Finance Act, 2024 and Finance Act, 2025 have made the ISD mechanism compulsory for businesses receiving common input services at a central location.
The handbook incorporates recent notifications such as Notification No. 16/2025 - CT dated 17.09.2025, which extends ISD coverage to inter-State reverse charge transactions, and circular clarifications on ITC distribution across branches.
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