The National Payments Corporation of India (NPCI) on August 24, 2026, notified regarding the implementation of the revised ISD-GSTIN (Input Service Distributor) Option in the URCS Back-Office System.
NPCI has introduced an Input Service Distributor (ISD) GSTIN option in UPI URCS to facilitate GST-compliant processing for entities registered as ISDs. The circular provides for capturing/using the ISD GSTIN in UPI URCS transactions so that the relevant transaction and GST information can be appropriately associated with the ISD registration. The change is intended to support entities having multiple GST registrations in managing and distributing eligible input-service credits through the ISD mechanism while ensuring the required GSTIN is reflected in the UPI transaction flow. The circular is an operational/process change in UPI URCS and primarily affects participating UPI ecosystem members required to implement the prescribed changes.
[Notification No. - NPCI/UPI/OC No. 229A/2026-2027]
