Registration for Input Service Distributor

[JAIPRAKASH RUIA]

Dear Sir,

what is the procedure for Input Service Distributor Registration in GST.

Whether it is open for registration on GST Website.

[Rajagopalan Ranganathan]

Sir,

Only provision and form for registration of supplier of taxable goods has been notified. We have to await notification and form for registration of input service distributor.

[Guest]

Registration Process for Input Service Distributor (ISD) :-

• For the registration, he will have to apply in REG-01, and after the acknowledgment as REG-02, there might be two cases.
• If the application rejected, the form will be REG-05 and if accepted, the notice of additional information will be demanded in REG-03.
• Then the application for additional info will be demanded in REG-04, after which registration certificate will be available in filling REG-06.

For more queries related to GST download GST App on your smartphone which are available on both platform Android and iOS. App's feature Discussion Forum will help to solution for any queries regarding GST.

[DR.MARIAPPAN GOVINDARAJAN]

The revised registration rule has been approved by the Council. At the time of notification of this rules there is the possibility of changes in the procedure. As for knowledge purpose the reader may refer to the revised Return rules.

[JAIPRAKASH RUIA]

Final Registration rule has following provisio :

Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.

Now separate application at what time and whether right now or later. As per cbec Mitra call centre reply, the registration for ISD is yet to be opened.

Is this the right position ?

[DR.MARIAPPAN GOVINDARAJAN]

Yes, correct.

AI Summary

Input Service Distributor registration pending; separate application required and the online ISD registration portal is not yet open. Registration for an Input Service Distributor requires a separate application as prescribed; specific ISD registration forms and the online registration portal for ISDs have not been notified or opened. A provisional sequence referencing REG-01 through REG-06 has been discussed, but the procedure remains subject to formal notification and possible change.