Whether ISD Registration requirement in case of No Common Services

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....hether ISD Registration requirement in case of No Common Services<br> Query (Issue) Started By: - PANKAJ MASKARA Dated:- 8-3-2025 Last Reply Date:- 15-3-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>As per the Finance Act, 2024, ISD Registration is required for entities with multiple GST Registration under the same Pan. However, if no common Services is being availed. Please Clari....

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....fy whether Registration is required. Reply By KASTURI SETHI: The Reply: &nbsp; &nbsp; See the meaning and sense of the term, &#39;Common Input Service&#39;&nbsp; along with definition of ISD. {Emphasis is laid on the word, &#39;common&#39;}. &nbsp; You have used the word, &#39;IF&#39; before &#39;No Common Service&#39;. Pl. clarify and elaborate how services are not common. If services are not....

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.... common, then what is the purpose of distributing the same to the other units under the same PAN. &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp; Reply By RaamSrinivasan Kalpathi: The Reply: Circular 199 dt. 17-Jul-23 should clarify this query. Reply By Shilpi Jain: The Reply: There may not be centralised procurement but there would be expenses incurred at company level like say Stat audit ex....

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....penses, any business consultant services, etc. Pls evaluate your expenses before coming to a conclusion. Reply By k.lakshmipati rao: The Reply: Slew of Common Services [other than Goods]:- (i) Statutory Auditors Fee, (ii) Internal Auditors Fee, (iii) Company Secretary, (iv) Professional Fee to CA for Certification charges, (v) Security Services - [RCM], (vi) Advocate Services [RCM], (vii....

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....) Software Services, (viii) Sponsorship Services, (ix) Retainership fee, (x) Advertisement, Digital and Marketing Services, (xi) Lease Rent [RCM] and (xii) Bank Charges [select transactions like Bank loan etc.,], (xiii) Other common Services, if any, for ISD&nbsp;<br> Discussion Forum - Knowledge Sharing ....