Pre-existing structure
Companies already distributing credit informally - now mandatory.
- Identify common input services
- Map turnover-based ratios
- Switch to formal ISD by Apr 2025
Input Service Distributor
ISD GSTIN - centralise input credit, distribute fairly.
An Input Service Distributor is an office that receives invoices for input services on behalf of multiple GSTINs of the same PAN and distributes the credit. From April 2025, ISD is mandatory for common-input-service scenarios.
Qualified CA / CS partners7-10 working daysBest for: Multi-state corporates with common services
Starting at
₹4,999
ISD GSTIN
Multi-state corporates with common services
REG-01 with ISD option
ITC distribution via GSTR-6
Form ISD-1 invoices
FY 2025-26 mandatory cases mapped
Timeline
7-10 working days
What it is
ISD GSTIN, explained in plain English.
An Input Service Distributor is a registered office (under the same PAN as multiple GSTINs) that receives tax invoices for input services consumed by all those GSTINs and distributes the ITC proportionately. From 1 April 2025, ISD is mandatory for common input services (audit, legal, software, branding) used across multiple GSTINs.
TL;DR
Multi-state company sharing input services (audit fees, software, branding) across GSTINs? ISD is mandatory from 1 April 2025 - file GSTR-6 monthly to push credit to each branch.
Key terms
The vocabulary you'll see on the portal.
ISD
Input Service Distributor - dedicated registration for sharing input service credit across PAN-linked GSTINs.
GSTR-6
Monthly ISD return - shows credit received and distributed branch-wise.
ISD invoice
Document issued by the ISD to each branch reflecting distributed credit.
Routes & scenarios
Match the situation to the right fix.
New setup
Companies expanding to multiple states - plan ISD from day one.
- Single ISD office (HO)
- All branches receive ISD invoice
- GSTR-6 distribution sync
The process
ISD GSTIN - from kickoff to confirmation.
01
Map services
Identify common vs branch-specific input services and turnover ratios.
02
REG-01 with ISD tag
Application for ISD GSTIN filed at the central / HO location.
03
Invoice setup
ISD invoice template, branch-wise codes and distribution logic configured.
04
GSTR-6 monthly
Return filed by the 13th; ITC auto-populates in branch GSTR-2B.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
Entity PAN + COI
Signatory PAN + Aadhaar
HO address proof
List of GSTINs under the same PAN
Sample input service invoices
Authorisation / board resolution
ISD GSTIN FAQ
Common questions, answered by partners.
Still unsure if ISD GSTIN is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →From 1 April 2025, ISD is mandatory for common input services used across multiple GSTINs of the same PAN. Earlier, the cross-charge route was permitted.
Ready when you are
Let's get your ISD GSTIN sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.