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Definition of Input Service Distributor and Money

Goods and Services Tax - GST - By: - Pradeep Jain - Dated:- 21-1-2017 - DAILY DOSE OF GST UPDATE BY CA PRADEEP JAIN Taking further to our discussion, we are continuing our discussion the definitions given under Section 2 of revised GST law and comparing the same with old model GST law to know the changes made in revised law:- 2(54) Input Service Distributor: The new definition reads as follows: Input service distributor means an office of the supplier of goods and/or services which receives tax .....

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es of distributing the credit of CGST (SGST in State Acts) and / or IGST, Input Service Distributor shall be deemed to be a supplier of services. As a result of the deletion, the office of ISD won t be deemed to be supplier of services. This amendment is clarifying in nature as the explanation tends to imply that all the provisions as applicable to a supplier of service will be applicable on the ISD as well. This would mean that not only the ISD had to file returns prescribed for supplier of ser .....

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