How to Register Input Service Distributor on GST Portal

If you want to Register Input Service Distributor on GST Portal then there is special procedure to be followed. The registration for an Input Service Distributor can be applied through the New Registration Application of a normal taxpayer. All you need to do is select Input Service Distributor only under Reason to obtain registration in the Business Details section of PART B of the New Registration Application.

To register as an Input Service Distributor (ISD) on the GST Portal, follow these steps:

Access the GST Portal: Go to the GST Portal.
Navigate to New Registration: Click on Services > Registration > New Registration or click the REGISTER NOW link.
Select New Registration: On the New Registration page, select the New Registration option.
Choose Taxpayer Type: In the “I am a” dropdown list, select Taxpayer as the type of taxpayer to be registered.
Select State and District: Choose the state and district for which registration is required from the respective dropdown lists.
Enter Business Details: Provide the legal name of the business as mentioned in the PAN database and enter the Permanent Account Number (PAN) of the business or proprietor. Note that PAN is mandatory for GST registration. If you do not have a PAN, you can apply for it by clicking the “here” link.
Enter Contact Information: Enter the email address and mobile number of the Primary Authorized Signatory. Different One Time Passwords (OTPs) will be sent to the email address and mobile number provided for authentication.
OTP Verification: Enter the OTP received on the mobile number and email address for verification. These OTPs are valid for only 10 minutes. If the OTP is invalid, resend it by clicking the provided link.
Temporary Reference Number (TRN): A system-generated Temporary Reference Number (TRN) will be displayed. This TRN will also be sent to the email address and mobile number.
Complete Part B of the Registration Application: Use the TRN to log in and complete Part B of the registration application.
Verify OTP: Enter the OTP received on the registered mobile number and email address. This OTP is valid for 10 minutes.
Fill in the Application Form: The Registration Application form will be displayed with various tabs: Business Details, Promoter/Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, State Specific Information, Aadhaar Authentication, and Verification. Click on each tab to enter the required details. Note that the Bank Accounts tab has been made optional.
Business Details Tab:
- Enter the trade name of your business in the Trade Name field.
- Select the constitution of your business from the dropdown list.
- Select the district of your business.
- Select the date of commencement of business and the date on which the liability to register arises using the calendar.
- Reason to Obtain Registration: In the Reason to obtain registration dropdown list, select Input Service Distributor (ISD). This is a crucial step to register as an ISD.
Provide Necessary Documents: Upload the required documents for your principal place of business. The documents required depend on the nature of possession of the premises:
- Own: Property Tax Receipt, Municipal Khata copy, Electricity bill copy, or Legal ownership document.
- Leased/Rented: Rent/Lease agreement or Rent receipt with NOC, along with Property Tax Receipt, Municipal Khata copy, Electricity bill copy, or Legal ownership document.
- Consent: Consent letter and Property Tax Receipt, Municipal Khata copy, Electricity bill copy, or Legal ownership document.
Aadhaar Authentication: In the Aadhaar Authentication tab, you can opt for Aadhaar authentication of Promoters/Partners and Authorized Signatories. If you opt for Aadhaar authentication and it is successfully validated, your application will be processed faster. If you opt-out, the registration may be subject to a mandatory site visit and will take longer to process.
Verification: In the Verification tab, select the verification checkbox, the name of the authorized signatory, and enter the place. Digitally sign the application using a Digital Signature Certificate (DSC), E-Signature, or EVC (Electronic Verification Code). DSC is mandatory for LLPs and Companies.
Submit the Application: After completing all the details, submit the application. You will receive an Application Reference Number (ARN) acknowledgment on your registered email address and mobile phone number. You can track the status of your application using the ARN.

Refer Input Service Distributor in GST : Updated Study Material 2025