Section 2(61) of CGST Act 2017 Input Service Distributor
Section 2(61) of CGST Act as upto 31.03.2024
| 1[(61) | “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] |
Note
1 Substituted by the Finance Act, 2024, w.e.f. 1-4-2025. Prior to its substitution, clause (61) read as under:
‘(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office;’
Section 2(61) of CGST Act on or after 01.04.2025
| 1[(61) | “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of section 9 2[of this Act or under subsection (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017], for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;] |
Note
1 Substituted by the Finance Act, 2024, w.e.f. 1-4-2025. Prior to its substitution, clause (61) read as under:
‘(61) “Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office;’
2. Amendment by Finance Bill 2025 Proposed from 01.04.2025 by Clause 116 of Finance Bill 2025
Amendment of section 2.
- In the Central Goods and Services Tax Act, 2017 (hereinafter referred as the Central Goods and Services Tax Act), in section 2,––
(i) in clause (61), after the word and figure “section 9”, the words, brackets and figures “of this Act or under subsection (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017” shall be inserted with effect from the 1st day of April, 2025;