Explain the following terms used under the Central Goods and Services Tax Act, 2017: Input Service Distributor

"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 receipts of input services and issue 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;