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Note on applicability of Input Service Distributor (ISD) under GST (w.e.f. 01.04.2025)
1. Mandatory ISD Registration From April 1, 2025, businesses distributing Input Tax Credit (ITC) on common input services across multiple GST registrations (under the same PAN) must obtain ISD registration. This change is mandated by Notification No. 16/2024 - Central...