THE ISD REVOLUTION | Re-engineering Input Tax Credit Distribution under GST J’s GST Ecosystem Paper on ISD

The mandatory ISD framework is not merely a change in credit distribution; it requires businesses to rethink how centrally procured input services are identified, attributed and accounted for across GST registrations. This paper examines the statutory requirements, clarifies the distinction between ISD and cross-charge, explains the distribution and reverse-charge mechanisms, and sets out the documentation, reconciliation and governance controls necessary to protect ITC entitlement and minimise compliance exposure.