Whether ISD Registration requirement in case of No Common Services, Goods and Services Tax - GST

[PANKAJ MASKARA]

As per the Finance Act, 2024, ISD Registration is required for entities with multiple GST Registration under the same Pan.

However, if no common Services is being availed.

Please Clarify whether Registration is required.

Posts / Replies

[KASTURI SETHI]

    See the meaning and sense of the term, 'Common Input Service'  along with definition of ISD. {Emphasis is laid on the word, 'common'}.

  You have used the word, 'IF' before 'No Common Service'.

Pl. clarify and elaborate how services are not common. If services are not common, then what is the purpose of distributing the same to the other units under the same PAN.

            

[RaamSrinivasan Kalpathi]

Circular 199 dt. 17-Jul-23 should clarify this query.