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Registration as ISD-Input Service Distributor

  • 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.

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