ISD Registration

[Asked by Guest]

Dear Professionals,

We are already having Centralized Registration for Service Tax as Service Receiver and Service Provider. My question is i) Whether existing Registration Certificate can be amended to add ISD or ii) We need to apply a fresh Regn only for ISD.

Can you please reply. . ..

Regards

PBMG

AI Summary

ISD registration requires separate registration and compliance, as the distributing head office must register and file prescribed returns.
ISD registration requires a separate registration for the office that receives input service invoices and distributes input credit, because the distributing head or corporate office is treated as a different premises from those providing output services; such distributors must register under the service tax registration rules for special categories and comply with the specified periodic return-filing obligations.