GST related query

1.ISD registeration is compulsory or optional?
2. For showing input in GSTR 6A of distribute r(head office) supplier which GSTN of receipent (Head office ) show in GSTR 1? normal GSTN of head office or ISD GSTN of head office?
3.if head office input is claimed in their GSTR1 not distributed to branches in GSTR 6 if any problem? It is required to reverse under "other Reversal" coloumn?
Replies (1)

As of April 1, 2025, ISD registration is mandatory for distributing common input service credits across branches under the same PAN. Suppliers must issue invoices to the ISD GSTIN, and the HO must distribute the ITC via GSTR-6 rather than claiming the full credit in its own regular GST return.

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