This article includes the following key pointers:
- What is an Input Service Distributor (ISD)?
- Distribution Procedure under Section 20 of the CGST Act, 2017 changes
- Conditions to be fulfilled by ISD
- Situations where ISD is not applicable
Read more at: https://taxguru.in/goods-and-service-tax/input-service-distributor-isd-provisions-under-gst.html