GST 1 Return. Customer has ISD Number
This query is : Resolved
13 May 2025
WHERE TO MENTION IN GST 1 RETURN FOR ISD CUSTOMER? WHICH TABLE number? I AM A SUPPLIER. AND ISSUED INVOICE TO ISD CUSTOMER. I AM FILING GST 1 RETURN UNDER IFF MODE.
02 June 2025
WHETHER NORMAL GST NUMBER OR an ISD NUMBER UNDER GST IS TO BE MENTIONED? SINCE BOTH NUMBERS ARE TAKEN BY the customer, SINCE THEY have a head OFFICE IN ONE STATE AND THE SAME STATE, THEY ARE HAVING A BRANCH. GST UNDER SAME PAN, BOTH NUMBERS ARE.
11 June 2025
GST No. required for GSTR1 filling and input claim
11 June 2025
1. When to Use the Normal GSTIN:
Use the normal GST number (regular registration) of the branch/head office when goods or services are actually being supplied to that specific location. This is the default and most common scenario.
Example:
You are supplying goods or providing services directly to the branch/head office (e.g., installation at site, delivery of goods, etc.).
→ Mention the normal GSTIN of that branch.
2. When to Use the ISD GSTIN:
Mention the ISD GSTIN only if the invoice is being raised to the Input Service Distributor for the purpose of distributing credit to other branches or units.
ISD is only applicable for distribution of ITC on input services, not for receiving goods or actual use of services at that location.
Example:
You are raising an invoice for input services like audit fees, consulting, etc., which are to be distributed by the head office to other units.
→ Mention the ISD GSTIN.
Important Notes:
Goods cannot be received by an ISD—ISD is only for input services.
A taxpayer cannot use ISD GSTIN to receive goods or to show consumption of services at that location.
If you are unsure whether the customer wants the credit to be distributed, you should ask the customer which GSTIN they prefer on the invoice
Use the normal GST number (regular registration) of the branch/head office when goods or services are actually being supplied to that specific location. This is the default and most common scenario.
Example:
You are supplying goods or providing services directly to the branch/head office (e.g., installation at site, delivery of goods, etc.).
→ Mention the normal GSTIN of that branch.
2. When to Use the ISD GSTIN:
Mention the ISD GSTIN only if the invoice is being raised to the Input Service Distributor for the purpose of distributing credit to other branches or units.
ISD is only applicable for distribution of ITC on input services, not for receiving goods or actual use of services at that location.
Example:
You are raising an invoice for input services like audit fees, consulting, etc., which are to be distributed by the head office to other units.
→ Mention the ISD GSTIN.
Important Notes:
Goods cannot be received by an ISD—ISD is only for input services.
A taxpayer cannot use ISD GSTIN to receive goods or to show consumption of services at that location.
If you are unsure whether the customer wants the credit to be distributed, you should ask the customer which GSTIN they prefer on the invoice
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