From April 1, 2025, businesses operating with multiple GST registrations under the same PAN will be required to register as an Input Service Distributor (ISD). This applies even if there are no inter-registrational transactions or if you do not intend to distribute common Input Tax Credit (ITC) like consultancy or audit fees.
We have multiple GST registration across the contry. But we do not wish to distribute common ITC (Consultancy, Audit Fees ETC). Do we still need to register for ISD.?
21 March 2025
Yes. 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.