ISD Registration need

To register as an Input Service Distributor (ISD) under GST, especially given your scenario, here are the key requirements and steps you should consider:

### **Eligibility for ISD Registration**
1. **Multiple GSTINs under the same PAN**: Since you have GSTINs for both Delhi and UP, ISD registration is applicable.
2. **Centralized Input Services**: If your LLP receives input services (like auditing, security, etc.) at one location but needs to distribute the Input Tax Credit (ITC) to other branches, ISD registration is required.

### **Documents Required for ISD Registration**
1. **Business PAN**: Your LLP's Permanent Account Number.
2. **Proof of Business Incorporation**: Certificate of incorporation or LLP agreement.
3. **Principal Place of Business Proof**: Utility bill, rent agreement, or property tax receipt.
4. **Bank Account Details**: A copy of a canceled cheque or bank statement.
5. **Authorized Signatory Details**: ID proof, address proof, and photograph of the authorized signatory.
6. **Board Resolution or Authorization Letter**: Authorizing the signatory to act on behalf of the LLP.

### **Steps for ISD Registration**
1. **GST REG-01 Form**: Fill out this form and select the ISD status in Serial No. 14.
2. **Submit Online**: File the application on the GST portal.
3. **Verification**: The GST officer will verify the application and documents.
4. **GSTIN for ISD**: Once approved, you will receive a separate GSTIN for ISD purposes.

### **Key Points for Compliance**
- **ITC Distribution**: As an ISD, you can distribute ITC only for input services (not goods or capital goods) to your branches based on their turnover ratio.
- **Separate Records**: Maintain clear records of ITC distribution to avoid mismatches or penalties.
- **Mandatory Registration**: Starting April 1, 2025, ISD registration is mandatory for businesses with multiple GSTINs under the same PAN[](https://www.indiafilings.com/learn/mandatory-isd-registration-under-gst-from-1st-april-2025/ "1")[](https://www.caclubindia.com/articles/mandatory-isd-compliance-under-gst-from-april-1-2025-a-complete-guide-for-businesses-53243.asp "2").

Since you mentioned not claiming ITC on services like auditing, ISD registration will allow you to distribute such ITC proportionally to your branches. This can optimize your tax credit utilization.

ISD registration under GST became mandatory from April 1, 2025 for any office that receives invoices for input services (software, legal, audit, marketing) on behalf of other GST-registered branches under the same PAN. The obligation is on the head office or the office that receives the common invoice, not each branch. Once registered, you file GSTR-6 monthly by the 13th of the following month and distribute ITC to branches based on the prior year turnover ratio. If you missed the April 2025 deadline, register now and file the pending GSTR-6 returns. This [ISD registration guide for multi-location businesses](https://taxgarden.in/blog/input-service-distributor-isd-gst-mandatory-registration-guide-2026) covers the registration process, turnover-based distribution formula, and penalty exposure for delayed compliance.