https://www.taxtmi.com/forum/issue?id=119691 Requirement for ISD Registration applies where multiple GST registrations exist under the same PAN and a centrally availed common input service is distributed to other units; absence of genuinely common or distributed services may negate the need for ISD, but a factual evaluation of company-level expenses and benefit allocation-such as audit, professional, software, marketing, retainership, security, advocate services, lease rent and select bank charges-is required. Administrative guidance (Circular 199) is cited for clarification. en-us Sat, 08 Mar 2025 16:06:05 +0530 Sat, 15 Mar 2025 12:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119691 Requirement for ISD Registration applies where multiple GST registrations exist under the same PAN and a centrally availed common input service is distributed to other units; absence of genuinely common or distributed services may negate the need for ISD, but a factual evaluation of company-level expenses and benefit allocation-such as audit, professional, software, marketing, retainership, security, advocate services, lease rent and select bank charges-is required. Administrative guidance (Circular 199) is cited for clarification. Discussion-Forum GST Sat, 08 Mar 2025 16:06:05 +0530 https://www.taxtmi.com/forum/issue?id=119691