Input Service Distributor: Registration and Benefits
An archived overview of ISD concepts for organisations with common input services across registrations.
The business problem
Common services such as advertising, software and professional advice may benefit multiple registrations even when the supplier invoice is received centrally.
The ISD concept
An Input Service Distributor receives eligible input-service invoices and distributes credit to relevant registrations using the prescribed process and allocation basis.
Records highlighted in the original article
- Registration and recipient details - Common-service invoices - Allocation workings - Distribution documents - Periodic return support
Before acting
Confirm present applicability, effective dates, eligible credits, allocation rules and filing requirements on the official GST portal or with a qualified GST professional.
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