A

Admin • 833K Points
Coach

Q. Which one is true about the Input Service Distributor (ISD) under GST?

  • (A) It distributes CGST and SGST only
  • (B) It cannot distribute ITC
  • (C) It distributes ITC of input services to other branches
  • (D) It issues tax invoices

Explanation by: Admin

ISD distributes the credit of input services to branches having the same PAN.

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