Document to be issued by Input Service Distributor

They shall issue a challan/invoice or bill for distributing credit

This challan/invoice or bill must contain

• Name ,address of Input Service Distributor
• Name ,address of Recipient  of Credit (party to whom bill issued)
• Amount of Credit
• Name, address and registration number of the person providing input services and the serial number and date of invoice, bill, or as the case may be, challan;

Note:-The invoice/blil/challan must be serially numbered

Exemption to banking companies and financial institution and NBFC

Their invoice need not be serially numbered.

QUESTION 

If a taxpayer has centralized registration, do they still need to be registered as Input Service Distributor

Yes, because a person may have a place where he is not providing any output services, but may have input services received there

Hence, the person need to be registered as ISD to distribute credit