This presentation discusses changes introduced by the Finance Act 2024 to the Input Service Distributor (ISD) provisions under the Goods and Services Tax (GST) framework. These changes include the explicit inclusion of invoices related to services under the Reverse Charge Mechanism (RCM), allowing ISDs to distribute corresponding input tax credit. The amended definition also enables ISDs to receive invoices on behalf of distinct persons, enhancing ITC management efficiency. This presentation also provides a comparative analysis of ISD and cross-charge mechanisms, outlining their differences in definition, nature, expenses covered, invoicing, units covered, and GST provisions. Click here to view.