We have registered under GST in 16 states so far and now we wants to rigister as Input Service Distributor in Tamilnadu. We have already enrolled to GST for the state tamilnadu and selected the nature of activities as mentioned in below:
1.Input Service Distributor
3.Receipts of goods or services
We have also attached screen shot for your reference. We have received the tamilnadu state provisional certificate and in that there is no information related to Input Service Distributor.
Please suggest us on this, whether we need to register as Input Service Distributor under GST seperately or registration under tamilnadu state is enough since we have opted the Input Service Distributor also as nature of activity. For your reference we have enclosed the tamilnadu GST registration certificate.
As per section 24 of CGST Act, 2017, which deals with compulsory registration under GST, reads:
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act -
And clause viii specifically mentions ISD.
Input Service Distributor, whether or not separately registered under this Act.
So you have to register separately as ISD.
Procedure to register as ISD is similar to normal GST registration.
In application select Input Service Distributor only under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.
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