Single format · FV05-D8

Input Service Distributor, monthly distribution statement

Since 01.04.2025 a business with more than one registration has no choice: third-party input services procured centrally must move as credit through an ISD registration, while services the head office actually performs for its branches must move as a supply under a tax invoice, and using the wrong mechanism for either is a demand with interest.

Length
2 pages
Blanks to fill
77
Files
Word and PDF
Law stated to
13 September 2026

What it covers

  1. 1Input Service Distributor, monthly distribution statements.20 · Rule 39 · Rule 54(1) · GSTR-677 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Working paper — to be prepared before filing GSTR-6 and retained with the ISD invoices

Name of the taxpayer: [____] · ISD GSTIN: [ISD GSTIN] · State of the ISD: [State of the ISD] · Tax period: [MM-YYYY]

Part A — distribution ratio for the year

11 more paragraphs and tables follow in the full format.

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