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FAQs on Registration by Input Service Distributor

1. Who are Input Service Distributors?

Input Service Distributor (ISD) under GST includes

  • an office of the supplier of goods and/or services which
  • receives tax invoices issued by the supplier towards receipt of input services and
  • issues a prescribed document for the purposes of distributing the credit of CGST (SGST in State Acts) and/or IGST paid on the said services to a supplier of taxable goods and/or services having the same PAN as that of the office referred to above.

2. How do I obtain registration as an Input Service Distributor?

The registration for an Input Service Distributor can be applied through the New Registration Application of a normal taxpayer. All you need to do is select Input Service Distributor only under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

Please refer to the screenshot below:

M16 TaxClue

For other form-filling related queries, refer to the FAQs for New Registration Applications

3. Can ISD take multiple registrations in a State?

ISD cannot take multiple registrations in a State.

4. My place of business is not fixed. What should I mention in the Registration Application?

It is mandatory to provide the principal place of business in the application form, so you need to mention the address of the place from where you are conducting your business. In case of any change, you can change the address by filing an application for Amendment. However, the address can be changed only within the State.

5. What document shall I need to upload in my Principal Place of business?

Proof of Principal Place of Business
Sr. No Nature of possession of premises Minimum No. of attachments Proof of Principal Place of Business
1. Own Any 1 attachment Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

2. Leased Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

any 1 attachment

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

 

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

3. Rented Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

any 1 attachment

Rent/ Lease agreement OR

Rent receipt with NOC (In case of no/expired agreement) AND

 

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

4. Consent Consent letter AND any 1 attachment Consent letter AND

 

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

5. Shared Consent letter AND any 1 attachment Consent letter AND

 

Property Tax Receipt OR

Municipal Khata copy OR

Electricity bill copy OR

Legal ownership document

6. Others Legal ownership document Legal ownership document

6. Which place will be my principal place of business?

The primary location from where you are conducting your business will be your principal place of business.

7. I have opened my shops at different locations on the same PAN. Shall I need to apply separately for Registration?

If the additional places of business are in the same state, you do not need to apply for their registration separately. These additional places of business can be shown in the additional places of the business tab while filing the registration application.

You also have an option to apply for separate registration for these shops at different locations in the same State.

However, if the additional places of business are in different states, you are mandatorily required to apply for their registration separately for each state.

8. Can an ISD opt for Composition?

ISD cannot opt for composition.

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