Whether ISD Registration requirement in case of No Common Services

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..... Whether ISD Registration requirement in case of No Common Services
Query (Issue) Started By: - PANKAJ MASKARA Dated:- 8-3-2025 Last Reply Date:- 9-3-2025 Goods and Services Tax - GST
Got 2 Repl .....

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..... ies
GST
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 Clari .....

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..... fy whether Registration is required. Reply By KASTURI SETHI: The Reply:     See the meaning and sense of the term, 'Common Input Service'  along with definition of ISD. {Empha .....

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..... sis 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 .....

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..... common, then what is the purpose of distributing the same to the other units under the same PAN.              Reply By RaamSrinivasan Kalpathi: The Reply: Circul .....

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..... ar 199 dt. 17-Jul-23 should clarify this query.
Discussion Forum - Knowledge Sharing .....

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