https://www.taxtmi.com/article/detailed?id=14568 From April 2025, ISD registration is mandatory: the head office must obtain a separate ISD GSTIN, vendors must bill that ISD GSTIN, the ISD claims input tax credit and distributes it to recipient GSTINs by tax invoice, and the ISD files GSTR 6 monthly by the 13th. Maintain documented HO to ISD flows, distribute credit monthly, retain audit ready records, and distinguish ISD credits from internal cross charges; consistency and documentation are the primary safeguards where invoicing mechanics remain unclear. en-us Wed, 04 Jun 2025 08:41:55 +0530 Wed, 04 Jun 2025 08:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14568 From April 2025, ISD registration is mandatory: the head office must obtain a separate ISD GSTIN, vendors must bill that ISD GSTIN, the ISD claims input tax credit and distributes it to recipient GSTINs by tax invoice, and the ISD files GSTR 6 monthly by the 13th. Maintain documented HO to ISD flows, distribute credit monthly, retain audit ready records, and distinguish ISD credits from internal cross charges; consistency and documentation are the primary safeguards where invoicing mechanics remain unclear. Articles Income Tax Wed, 04 Jun 2025 08:41:55 +0530 https://www.taxtmi.com/article/detailed?id=14568