- An ISD is required to obtain a separate registration even though it may be separately registered.
- The threshold limit of registration is not applicable to ISD.
- The registration of ISD under the existing regime (i.e. under Service Tax) would not be migrated in GST regime.
- All the existing ISDs will be required to obtain fresh registration under new regime in case they want to operate as an ISD.
347 total views, 2 views today
Please follow and like us: