From April 1, 2025, a new rule mandates that businesses operating with multiple GSTINs under the same PAN must register as an Input Service Distributor (ISD). This requirement applies irrespective of whether there are any transactions or input service distributions occurring between these different registrations. Therefore, even if you don't distribute input services, you will need to comply with the ISD registration if you have multiple GSTINs.
30 March 2025
I have obtained GST registration in two different states with the same PAN number, but I do not distribute input services. Is it still mandatory for me to obtain ISD registration from April 1, 2025?"
13 April 2025
From April 1, 2025, businesses with multiple GSTINs under the same PAN must register as an ISD, regardless of whether there are transactions between those registrations.