Input Service Distributor

This article includes the following key pointers:

  1. What is an Input Service Distributor (ISD)?
  2. Distribution Procedure under Section 20 of the CGST Act, 2017 changes
  3. Conditions to be fulfilled by ISD
  4. Situations where ISD is not applicable

Read more at: https://taxguru.in/goods-and-service-tax/input-service-distributor-isd-provisions-under-gst.html

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