Input Service Distributor registration requires fresh GST registration; threshold exemptions apply and prior registrations do not migrate. Registration as an Input Service Distributor requires obtaining registration as a deemed supplier of services; the registration threshold does not apply to ISDs and existing ISD registrations under the prior regime will not be migrated, so fresh registration under GST is required to operate as an ISD.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input Service Distributor registration requires fresh GST registration; threshold exemptions apply and prior registrations do not migrate.
Registration as an Input Service Distributor requires obtaining registration as a deemed supplier of services; the registration threshold does not apply to ISDs and existing ISD registrations under the prior regime will not be migrated, so fresh registration under GST is required to operate as an ISD.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.